What’s new?

Substantially working in the state of residence

Under Regulation (EC) 883/04, if an employee works simultaneously in several EU member states, a substantial part of which is in his state of residence, in principle, the social security legislation of the state of residence applies. Recently, the Dutch Central Appeals Tribunal ruled on the situation of an [...]

2024-03-20T14:19:19+01:0020 March 2024|General|

Per April 1st, 2024: new policy application VAT zero rate

The Dutch VAT Act contains zero rates for, among other things, cross-border sales of goods. If goods are sold to companies and non-companies with a destination outside the EU, a zero rate applies regarding 'export'; if goods are sold to companies with a destination within the EU, a zero [...]

2024-03-06T15:27:17+01:006 March 2024|General|

LIMES congratulates Darius van Driel on his victory at the Kenya Open

Last Sunday, golfer Darius van Driel won the Kenya Open. Van Driel was in good form from the first day in Kenya and finished all four days as leader in the standings. He managed to hold that lead until the end. This made him the first Dutch golfer since [...]

2024-02-26T16:32:35+01:0026 February 2024|General|

New salary requirements highly skilled migrants 2024

The salary requirements for highly skilled migrants and European Blue Card holders for 2024 have been announced and are as follows*:  Highly skilled migrant of 30 years and older: EUR 5,331 Highly skilled migrant younger than 30 years: EUR 3,909  Highly skilled migrant who is eligible for the reduced [...]

2023-12-05T16:34:39+01:005 December 2023|Tax + global mobility|

Annual review 30% ruling salary requirement 2023

In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]

2023-11-14T15:10:34+01:0014 November 2023|Tax + global mobility|
Go to Top