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Social security international teleworkers

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 [...]

2024-04-15T14:14:23+02:0015 April 2024|Tax + global mobility|

Expansion administration obligation recognised sponsors

As of April 1, 2024, the administration obligation of recognised sponsors will be expanded in relation to employees who use the reduced salary criterion. From the aforementioned date, the recognised sponsor is obliged to keep the following documents on file for an employee who is employed based on the [...]

2024-03-25T11:20:14+01:0025 March 2024|General|

Substantially working in the state of residence

Under Regulation (EC) 883/04, if an employee works simultaneously in several EU member states, a substantial part of which is in his state of residence, in principle, the social security legislation of the state of residence applies. Recently, the Dutch Central Appeals Tribunal ruled on the situation of an [...]

2024-03-20T14:19:19+01:0020 March 2024|General|

Per April 1st, 2024: new policy application VAT zero rate

The Dutch VAT Act contains zero rates for, among other things, cross-border sales of goods. If goods are sold to companies and non-companies with a destination outside the EU, a zero rate applies regarding 'export'; if goods are sold to companies with a destination within the EU, a zero [...]

2024-03-06T15:27:17+01:006 March 2024|General|

LIMES congratulates Darius van Driel on his victory at the Kenya Open

Last Sunday, golfer Darius van Driel won the Kenya Open. Van Driel was in good form from the first day in Kenya and finished all four days as leader in the standings. He managed to hold that lead until the end. This made him the first Dutch golfer since [...]

2024-02-26T16:32:35+01:0026 February 2024|General|

New salary requirements highly skilled migrants 2024

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 [...]

2023-12-05T16:34:39+01:005 December 2023|Tax + global mobility|
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