The salary criteria for the 30% ruling for 2024 are: The annual taxable salary for an employee must be more than EUR 46,107 (2023: EUR 41,954). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]
The tax rate on income from a substantial interest (‘box II’) will be adjusted as of 1 January 2024. The current tax rate is 26.9%. From 2024, the tax rate will be progressive. Income from a substantial interest up to €67.000 will be taxed at 24.5% and the excess [...]
On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]
Realising cross-border ambitions. Our slogan embodies exactly the next step in LIMES international’s success story. After a smooth acquisition process, the deal was recently sealed: LIMES international, the consulting firm that facilitates cross-border working and business, has been acquired by the originally Scottish-based activpayroll: a leading provider of global [...]
In 2020, it became possible to apply for the 30% ruling from the first day of employment rather than the first day of the month. As a consequence, the duration of the 30% ruling can now also end during the month. Recently, the Knowledge Group International Tax Law IB-non-profit/LB/PH [...]
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