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Higher Court rules on salary norm 30% ruling

In a recent judgment, the Higher Court ruled, in a specific case, whether or not the salary norm was met at the time of hiring (“pre-test”) and also in the relevant subsequent years (“continuity test”). In particular, the Higher Court clarified that the taxable moment entails that salary which [...]

2025-05-08T11:36:16+02:008 May 2025|Tax + global mobility|

Agreement between the Netherlands and Germany on working from home

Normally, the salary of a cross-border worker is taxed in the country where their employer is located, except to the extent that they do not perform their work in that country. The tax treaty between the Netherlands and Germany is now being amended so that cross-border workers can work [...]

2025-04-17T09:03:41+02:0017 April 2025|Tax + global mobility|

UK electronic travel authorisation (ETA) extension

From 2 April 2025, EU, EEA and Swiss nationals (including associated territories) will also now require an Electronic Travel Authorisation (ETA) when entering the UK. Applications for an ETA should be possible from 5 March 2025. An ETA will not be needed for those travellers who already hold a [...]

2025-03-03T08:04:03+01:003 March 2025|Immigration|

Travel days count as half a workday for travel calendar

The Dutch Supreme Court has ruled that travel days for cross-border work count as half a day when calculating tax deductions for foreign income. This means that half a day is allocated to both the country of departure and the country of arrival. Please note: this ruling may not [...]

2025-02-06T16:07:58+01:006 February 2025|Tax + global mobility|

UK update: Voluntary National Insurance (NI)

As part of changes to the UK State Pension, HMRC extended the normal six-year time limit for making backdated voluntary NI contributions to as far back as 2006/07. This extended deadline for making backdated payments of Class 2 and Class 3 voluntary NI is now approaching on 5 April [...]

2025-01-21T12:17:23+01:0021 January 2025|Social security, Tax + global mobility|
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