What’s new?

On 24 December 2014 the highest Dutch administrative court (Raad van State) decided that Japanese citizens are allowed to work in the Netherlands without the need for a work permit (TWV). Under the Treaty of Commerce and Navigation between Japan and the Netherlands Japanese nationals should be treated similar to [...]

In our earlier NewsFlash we informed you that it was proposed to replace the VAR (Notification re. self-employment) in 2015 with a BGL (Notification that no wage tax is due). However, the handling of the bill is postponed until further notice. Practically, this means that the VAR 2014 will still [...]

The salary criteria for the 30% ruling as per January 2015 are as follows: - The annual taxable salary for an employee must be more than EUR 36,705 (2014: EUR 36,378). - The taxable salary for an employee with a master’s degree and who is younger than 30 years, must [...]

The salary requirements for highly skilled migrants as per January 2015 are as follows: Highly skilled migrants of 30 years and older: EUR 4,189 gross per month excl. holiday allowance. Highly skilled migrants younger than 30 years: EUR 3,071 gross per month excl. holiday allowance. Highly skilled migrants who graduated [...]

Per 1 November 2014 the civic integration exam taken abroad will change. The main change is that the examination will no longer be taken by phone but through the computer. The current three tests are renamed: speaking, reading and knowledge of Dutch society. Under the new regulations it is possible [...]

Last week on 4 December the Dutch court of Noord-Holland decided the 16% employer levy on high wage was in contradiction with the 'principle of foreseeability'. The levy related to a bonus payment made in February 2012 which was before the first indication of the envisaged introduction of the employer [...]