The Supreme Court has decided that the 150-kilometer criterion in the 30% ruling is not in contradiction with EU law. This means that the 30% ruling is only applicable if the employee was living more than 150 kilometers from the Dutch border during a period exceeding two-thirds of the 24 [...]
The new tax treaty Netherlands-Germany allocates the right to tax employment income of seafarers and pilots to their state of residence. This will be changed. The right to tax will be allocated to the state where the place of effective management of the enterprise is situated that exploits the ship [...]
It is final. The VAR will cease to exist on May 1, 2016, will no longer have effect from that moment and be replaced by a system of model contracts. Model contracts can already be downloaded from the Tax Office website. The implementation period will run until May 1, 2017. [...]
The salary criteria for the 30% ruling as per January 2016 are as follows: The annual taxable salary for an employee must be more than EUR 36,889 (2015: EUR 36,705). The taxable salary for an employee with a master’s degree and who is younger than 30 years, must be more [...]
The salary requirements for highly skilled migrants/European Blue Card holders for 2016 are: Highly skilled migrants of 30 years and older: EUR 4,240 gross per month excl. holiday allowance. Highly skilled migrants younger than 30 years: EUR 3,108 gross per month excl. holiday allowance. Highly skilled migrants who graduated in [...]
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 2015, the taxable salary must be more than EUR 36,705 and more than EUR 27,901 for employees [...]
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