What’s new?

In order to make the Netherlands more attractive for highly skilled migrants, the Dutch government is investigating the possibility of granting the current search year also to highly educated students who graduated abroad. Currently, the search year only allows students who graduated in the Netherlands to stay for another year [...]

To make use of tax exemptions, for instance reimbursement of travel costs of EUR 0.19 per km, the employer first has to “label” the allowance/ reimbursement as “work-related costs subject to final levy”. Initially no explicit registration was needed for such “labeling”. However, the Secretary of State has changed his [...]

When an employee at the end of his employment is exempt from work, also known as “gardening leave”, the question arises whether the 30% ruling can still be applied on the wages during this inactive period. Although the employment agreement still exists the Dutch Tax Authorities state that the 30% [...]

Recently, representatives of the European Union and the United Arab Emirates (UAE) signed an agreement allowing nationals of the UAE to travel without visa to the Schengen countries for stays of up to 90 days over a period of 180 days. In order to work during this period, UAE nationals [...]

According to the Dutch Supreme Court the right to levy tax on international termination payments had to be allocated, in short, in accordance with the employment history over the period of 4 years preceding the termination date. Recently the Dutch State Secretary of Finance has decided that for the allocation [...]

Japanese citizens may work in the Netherlands without a work permit. To obtain a residence permit, employers can apply for the special regime for highly skilled migrants. In that case they will need to comply with all conditions attached. If, however, an employer decides to apply for a regular residence [...]