According to the court of North Holland a Ukrainian refugee who travelled to the Netherlands in March 2022 is eligible for the 30% ruling. The employee fled Ukraine with his family, after which they were granted temporary residence in the Netherlands. In Ukraine, they kept their home, bank accounts [...]
The salary requirements for highly skilled migrants and European Blue Card holders for 2025 are as follows*: Highly skilled migrant ≥ 30 years: EUR 5,688 Highly skilled migrant < 30 years: EUR 4,171 Reduced salary criterion highly skilled migrant: EUR 2,989 European Blue Card holder: EUR 5,688 Reduced salary [...]
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 [...]
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The Netherlands
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The Netherlands
