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...this usually is the first question to find out whether a company has a deemed branch in another state by virtue of a person being involved in sales activities. If so, this has an effect on the tax position of both the company and its employees working in the other [...]

This week the “The Hague Apostille Convention” will enter into force for Kosovo. In the course of August the Convention will enter into force for Brazil, Chili and Morocco. This is a positive development for people who need to have documents legalized for a.o. their relocation to the Netherlands. The [...]

Based on a decision by the Dutch Council of State (‘Raad van State’) dated December 24, 2014 Japanese citizens are alowed work in the Netherlands without a work permit. However, as of October 1, 2016 this will be reversed on the basis of new policy of the Dutch Immigration Authorities [...]

The Dutch Supreme Court recently decided that a capital loss suffered by an employee upon termination of the employment is considered as negative wage if such damage is based on an agreement with the employer. The decision concerned an obligatory sale of share certificates at a price lower than the [...]

As of January 1, 2017 the position of a non-executive board member will no longer be considered a deemed employment for Dutch wage tax. By mutual consent this may even be applied as of May 1, 2016. Via ‘opting in’ the deemed employment can, however, still be continued. This may [...]

As of April 1, 2016 the registration as authorized sponsor is no longer valid for an indefinite period. If the status as authorized sponsor is not actively used for 3 years, the IND may withdraw the registration. For new highly skilled migrants a new application will then have to be [...]