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 [...]
If it is up to the current government, the taxation in box 2 (income from a substantial interest - dividend and/or capital gains) will be adjusted as of 2024. A rate of 26.90% currently applies in box 2. From 2024, box 2 will have two tax brackets. Income up [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
