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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 2016, the taxable salary must be more than EUR 36,889 and more than EUR 28,041 for employees [...]

As of November 29, 2016 the Netherlands will implement the European ICT Directive re. entry and residence of third country residents who will work for a group company within the EU, while they remain under contract with the group outside the EU. Moreover, once the ICT license has been issued [...]

If an employee exercises his employment abroad, most double tax treaties allocate the right to tax the income related thereto to the work state if the employee’s presence in the work state exceeds 183 days per year. According to the Dutch court of appeal (Den Bosch), however, the days spent [...]

Dutch enterprises that will undertake cross border business activities may qualify for a subsidy for assistance from an international lawyer or tax advisor. The subsidy amounts to 50% of the consultancy costs with a maximum of EUR 2,500 (ex VAT). See attached a link for the conditions and application procedure: [...]

If an employee is being assigned to a Dutch entity of an international group, then the foreign group company should be the withholding agent for Dutch payroll taxes. Upon request, however, the Dutch part of the group may act as the withholding agent (‘verleggingsregeling’). In the budget 2017 it is [...]

Do you currently study to get a better position on the labor market and are you entitled to deduct the costs from your taxable income (as ‘persoonsgebonden aftrek’)? This deduction will be abolished as of January 1, 2018. Instead, so­called ‘education vouchers’ will be introduced. These will, however, only be [...]