What’s new?

Adjustment of Intrastat declarations as of 1 January 2021

Companies who sell goods from the Netherlands to companies with a delivery address in the EU (the so-called intra-Community supplies) and/or purchase goods in the EU with a delivery in the Netherlands (the so-called intra-Community acquisitions), are required to declare above a certain threshold amount at the Central Bureau for [...]

2020-09-14T14:00:11+02:0014 September 2020|General|

COVID-19 #15 | Deadline application NOW 2.0

Attention! Deadline for application NOW 2.0 expires Monday 31 August The Dutch corona measure NOW 2.0 which provides employers with a substantial compensation for labor costs for the months June, July, August and September is about to expire. Applications can still be submitted up to and including Monday 31 August [...]

2020-08-26T13:19:32+02:0026 August 2020|General|

Start date of 30% ruling from now on employee’s first day of employment

The Dutch tax authorities have recently adapted the issuance of 30% ruling decisions. In future, the start date of the ruling will correspond to the first day of the employee's employment (instead of the first day of the month, as was the case until now). Example: The employee meets all [...]

2020-08-07T14:30:23+02:007 August 2020|General|

VAT entrepreneurship members of committees

The Dutch Supreme Court has recently ruled that a member of an advisory committee (‘bezwaaradviescommissie’) is not acting as VAT entrepreneur. The Court judges that the activities by this individual member do not take place in its own name, for its own account nor under its own responsibility. As a [...]

2020-07-27T07:57:43+02:0027 July 2020|General|

Effect of 30% ruling not being applied in payroll

If the 30% ruling is granted but not applied in the payroll, this means that the reimbursement for extra-territorial costs is not labeled as a final levy component. In such case the reimbursement is taxable income. An objection and appeal against the withholding were rejected. According to the District Court [...]

2020-07-23T08:54:03+02:0023 July 2020|General|

Dutch residence permit for all UK nationals and their family members

If you are a British national or a family member of a British national, your right of residence in the Netherlands will not change during the transition period, from February 1, 2020 up to and including December 31, 2020. However, as of January 1, 2021, you need a Dutch residence [...]

2020-07-02T08:08:26+02:002 July 2020|General|
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