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 [...]
Today the Brexit negotiators reached an agreement on phase 1 of the orderly withdrawal of the UK from the European Union. Apart from other things the joint report includes the agreement that social security coordination rules as set-out in Regulations (EC) No 883/2004 and (EC) No 987/2009 will continue to [...]
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 [...]
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- exceeds the minimum salary criterion. For 2017, the taxable salary must be more than EUR 37,000 and more than EUR 28,125 for employees [...]
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