Following the rumour about the employment of highly skilled migrants through EOR+ companies registered as a recognised sponsor, the Minister of Asylum and Migration has communicated the below: Following consultations with the other involved Ministries, measures will be taken to mitigate the abuse and the most common risks in [...]
With the end of the year approaching, payroll administrators should take the opportunity to perform a comprehensive review of payroll processing and begin preparations for the upcoming year. For employers whose employees benefit from the 30% ruling, this tax advantage grows in significance each year. There have been substantial [...]
The 30% ruling can be granted for a maximum period of five years (60 months). However, previous periods of stay and/or work in the Netherlands, that ended in the 25 years prior to the start of the employee’s employment in the Netherlands, are deducted from this maximum term. The [...]
On Budget Day, the Dutch government announced the Tax Plan of 2025. In this Tax Plan, the following changes to the 30% ruling have been proposed: ● The graduated scheme (30/20/10), which was introduced per 1 January 2024, will be revoked. ● For 2025 and 2026, the 30% ruling [...]
Given the uncertain situation in Ukraine, the Council of the European Union has announced that the Temporary Protection Directive for Ukrainian refugees will be extended for another year until 4 March 2026. Sticker or O-document mandatory for employed Ukrainian refugees As per 1 November 2022, Ukrainian refugees are only [...]
On June 14, the State Secretary of Finance presented the independent evaluation report “Skills, Costs and Choices” (Kunde, Kosten en Keuzes) to the House of Representatives. The report evaluated the 30% ruling, the partial non-resident taxpayer status and the extraterritorial costs ruling (ETK). Due to the 2024 changes in [...]
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The Netherlands
