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+00:00July 23rd, 2020|tax + global mobility|

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 [...]

2020-07-02T14:08:23+00:00July 2nd, 2020|BREXIT, immigration|

Notification obligation international posting (WagwEU) #2

Now that the international economy is slowly starting up again and countries are reopening their borders, we would like to remind you of the reporting obligation that applies in the Netherlands from 1 March 2020. Foreign employers who post employees from a member state of the European Union or EEA/Switzerland [...]

2020-06-30T09:02:36+00:00June 29th, 2020|COVID-19, immigration|

Changes in treaty policy regarding directors- and supervisory directors remuneration

Are you a Dutch resident individual and director or supervisory director of a foreign resident company? Your tax status may change. The Netherlands grants a relief for double taxation for the foreign director’s fee in order to mitigate the effects of double taxation. In case the Dutch relief for double [...]

2020-06-12T12:10:35+00:00June 12th, 2020|tax + global mobility|

COVID-19 #14 | Germany temporarily lowers VAT rates as of 1 July

As part of the corona measures, agreement has been reached in Germany on various measures. One of these is a temporary reduction in VAT rates. The standard rate of 19% is reduced to 16%, the 7% rate is reduced to 5%. This regime will be in place on July 1, [...]

2020-06-08T15:20:21+00:00June 8th, 2020|COVID-19, vat|
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