What’s new?

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 [...]

Last year, the OECD launched the Action Plan on Base Erosion and Profit Shifting (BEPS), identifying specific actions needed to equip governments with the instruments to address tax avoidance by multinationals. This aims at among others financial service companies (‘FSC’) with low substance levels. The Netherlands has a long history [...]

One of the conditions to qualify for the 30%-ruling is that the employee has a specific expertise. This condition is met if his/her annual taxable salary exceeds a certain level as prescribed by law. One should be aware that this condition must be met continuously. For 2014, the required minimum [...]