What’s new?

As of 1 March 2020, foreign employers who post employees from a member state of the European Union or EEA/Switzerland to work in the Netherlands are obliged to report this to the Dutch authorities (SVB). The foreign employer (service provider) must make this report and provide a copy to the [...]

Entrepreneurs who sell goods to other entrepreneurs, whereby the goods are transported from the Netherlands to a destination within the EU, must pay extra attention. To apply the VAT zero rate the transport to the final destination must be proven on the basis of various documents. This proof used to [...]

LIMES international has recently started a partnership with VAT Institute from Dordrecht. VAT Institute is specialised in the complexity of VAT and provides advice (profit and non-profit), fiscal and legal process representation, VAT return (national and international) and refund claims services. In addition, they organise trainings and lectures and collaborate [...]

The salary criteria for the 30% ruling as per January 2020 are: The annual taxable salary for an employee must be more than EUR 38,347 (2019: EUR 37,743). The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR [...]

Do you have employees without an “definite contract"? If not, the unemployment insurance premium will be 5% higher starting 1 January 2020. To prevent this, the following may be agreed in writing with certain employees before 1 January 2020: employment contract for an indefinite period fixed scope of work (no [...]

The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT)  and European Blue Card holders for 2020 have been announced and are as follows*:  Highly skilled migrants of 30 years and older: EUR 4,612  Highly skilled migrants younger than 30 years: EUR 3,381  Highly skilled migrants who graduated in the [...]