On 5 June 2023, we informed you about the EU Framework agreement under which, from 1 July 2023, international teleworkers can remain covered for social security in the Member State where their employer is based. The Framework agreement can only be applied if the authorities in the Member State [...]
The salary requirements for highly skilled migrants and European Blue Card holders for 2024 have been announced and are as follows*: Highly skilled migrant of 30 years and older: EUR 5,331 Highly skilled migrant younger than 30 years: EUR 3,909 Highly skilled migrant who is eligible for the reduced [...]
The salary criteria for the 30% ruling for 2024 are: The annual taxable salary for an employee must be more than EUR 46,107 (2023: EUR 41,954). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]
On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]
In 2020, it became possible to apply for the 30% ruling from the first day of employment rather than the first day of the month. As a consequence, the duration of the 30% ruling can now also end during the month. Recently, the Knowledge Group International Tax Law IB-non-profit/LB/PH [...]
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