On 4 March 2022 the Temporary Protection Directive was adopted by the EU. The Directive will initially be valid for 1 year and can be extended with two 6-month periods. Exceptionally another 1-year extension can be granted. EU member states are currently working on the initial implementation. The Netherlands is [...]
The Dutch State Secretary of Finance has changed the policy regarding the international allocation of severance pay. From now on, the allocation must be made on the basis of the entire length of service on which the amount of the severance payment is based. If the course of service can [...]
As of 1 January 2022, a mandatory reverse charge of import VAT has come into effect in France. To this end, every importer, regardless of the country of establishment, must have a French VAT number. The downside is that without a French VAT number, it is no longer possible to [...]
As a result of the latest COVID-19 developments, governments and the EU have extended special measures for cross-border workers. The temporary agreements with Belgium and Germany have been extended to 31 March 2022. Based on these agreements, a resident of a country, who normally works in the other country, but [...]
The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT) and European Blue Card holders for 2022 have been announced and are as follows*: Highly skilled migrants/ICT of 30 years and older: EUR 4,840 Highly skilled migrants/ICT younger than 30 years: EUR 3,549 Highly skilled migrants who are eligible for [...]
The salary criteria for the 30% ruling for 2022 are: The annual taxable salary for an employee must be more than EUR 39,467 (2021: EUR 38,961). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than EUR [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
