Contrary to recent updates we wish to clarify that as a result of most recent publications from the Dutch government it can be concluded that the travel restrictions which will become more strict as of 23 January do not affect the right of (regular) highly skilled migrants from outside the [...]
The Temporary Emergency Bridging Measure for Sustained Employment (NOW) provides compensation for wage costs for companies with a loss of turnover of at least 20%. The compensation is based on the wage sum. Recent case law has concluded that the 30% allowance is not part of the wage for NOW [...]
While the ink of the Brexit deal signed on 31 December 2020 is barely dry, we would like to inform you about the main points regarding the social security position when working across borders between the EU and the UK. For situations existing on or before 31 December 2020, the [...]
Since 11 March 2020, the Netherlands has a temporary agreement with Germany and Belgium on the taxation of cross-border workers in salaried employment. Under the agreements, a resident of a country who normally works in the other country, but has to work from home as a result of Covid-19 measures, [...]
The salary criteria for the 30% ruling as per January 2021 are: The annual taxable salary for an employee must be more than EUR 38,961 (2020: EUR 38,347). The taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
As of 15 December 2020, 18:00 hours, passengers who arrive in the Netherlands by air or sea from a country outside the EU/Schengen area that is not on the EU ‘safe countries of origin’ list and who are exempt from the EU travel ban must be able to provide an [...]
