What’s new?

Labour expenses incurred by the head office that are wholly or partly allocated to a branch established in another state, may have an effect on the international tax position of employees working for that branch. However, this may also trigger VAT consequences. Based on EU case law, since 17 September [...]

Since introduction of the single permit April 1, 2014 most applications for a work and residence permit no longer need to  be sent to different authorities (UWV and IND). The combined application can be sent to the IND who will decide on the residence permit application and asks the UWV [...]

The work-related expenses scheme will continue with the following adjustments: Necessity criterion: facilities that are considered necessary by the employer in relation to the business activities, can be provided tax free. For now, this will only apply to tools, computers, mobile communication and similar equipment. Settlement by the employer will [...]

Due to the introduction of the Law “Awir” (Algemene wet inkomensafhankelijke regelingen) the Dutch Tax Authorities will register only one verified bank account number per individual. A transitional arrangement is valid based upon which the Tax Authorities can still pay tax refunds to an unverified bank account number. This arrangement [...]

The Senate has recently approved the legislative proposal “Witteveen 2015”. As of 1 January 2015 the pensionable income is capped at €100,000. Under conditions, the new “nettolijfrente”-facility can be used for income exceeding €100,000. Please contact LIMES international if you need advice.

The following wage items are not part of the basis for the employer levy high wages in 2014: Wage that was provided to the employee in 2012 or earlier, but that was taxed in 2013 (through a correction notice); Wage that was provided to the employee in 2013, but that [...]