A new advisory report has been published by the Migration Advisory Committee in the UK, detailing their recommendations on how to manage EU Migration post-Brexit. The deadline for the UK leaving the EU is 29 March 2019 but the transition period will continue until 31 December 2020. The committee analysed [...]
A scenario in which the UK leaves the EU without agreement (a ‘no deal’ scenario) remains unlikely given the mutual interests of the UK and the EU in securing a negotiated outcome. Negotiations are progressing well and both we and the EU continue to work hard to seek a positive [...]
To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- meets the salary criterion. For 2018, the taxable salary must be more than EUR 37,296 and more than EUR 28,350 for employees holding [...]
As announced in April this year, the term of the 30% ruling will be reduced from 8 to 5 years as per 2019. For current rulings, the original term as mentioned on the notification will be reduced by 3 years, but no further back than till December 31, 2018. This [...]
As of January 1, 2013 a supervisory board member of a foundation is deemed to be a VAT entrepreneur. The Court of Appeal in Den Bosch is in doubt about this with a supervisory board member of a foundation who’s labour- and remuneration conditions are subordinate to the supervisory board. [...]
It is expected that starting 2019 the maximum term of the 30% ruling will be reduced from 8 to 5 years. To date it seems that there will be no transitional law for current rulings. But if there will be transitional law after all, the question is where the break [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
