As per January, the IND, as supervisor, started monitoring visits to check whether recognised sponsors meet the requirements of the Modern Migration policy (MoMi). The visits will be randomly planned. If your company is selected, an appointment will be scheduled. The IND might ask you to provide documents prior to [...]
The enforcement of the “DBA”-legislation is postponed until 1 January 2020. Until that time, clients and contractors will not receive penalties or additional assessments if there would afterwards appear to be an employment relationship. However, the tax authorities may nevertheless decide, within a limited group of so-called 'malicious parties', to [...]
With effect from this month (January 2018), the IND has introduced a number of important changes. One of them concerns the application for an extension of a residence permit. Such an application (whether for a fixed or for an indefinite period) must not be submitted more than 3 months prior [...]
For listed companies, the fictitious employment relationship applies from January 1, 2018 only to the executive director. For the non-executive director, the company is no longer obliged to deduct and pay withholding taxes. The director himself must ensure payment of income tax and the income-related healthcare premium. The non-executive director [...]
The salary criteria for the 30% ruling for 2018 are as follows: The annual taxable salary for an employee must be more than EUR 37,296 (2017: EUR 37,000). The taxable salary for an employee with a master degree and who is younger than 30 years, must be more than EUR [...]
The salary requirements for highly skilled migrants and European Blue Card holders for 2018 are: Highly skilled migrants of 30 years and older: EUR 4,404 gross per month excl. holiday allowance. Highly skilled migrants younger than 30 years: EUR 3,229 gross per month excl. holiday allowance. Highly skilled migrants who [...]
Voorschoterweg 23G
2235 SE Valkenburg
The Netherlands
PO Box 504
2300 AM Leiden
The Netherlands
