What’s new?

As from October 1, 2018, non-EU citizens working in the Netherlands as Intra-Corporate Transferees (ICT), will be allowed to work as an independent contractor or freelancer next to their ICT job. This expanded possibility for ‘hybrid’ entrepreneurship was already available for highly skilled migrants and non-EU students. The main purpose [...]

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. [...]