What’s new?

We are proud to announce that the development of our new office in Valkenburg is almost completed. During the last 9 months contractors and builders worked extremely hard to enable us to move into this magnificent new building by the end of this month. As from December 1, 2014 we [...]

As per 1 January 2015 only a so-called "qualifying non-resident taxpayer" can enjoy tax benefits such as mortgage interest deduction and personal allowances. Basically a non-resident taxpayer is considered as a qualifying non-resident taxpayer if he/she is a resident of an EU or EER country, Switzerland or BES islands and [...]

In a draft bill it is proposed that in 2015 the “Declaration of Income Tax Status” (Verklaring arbeidsrelatie; VAR) will be replaced by a “Decision Exemption from Payroll Tax Withholding” (Beschikking geen loonheffingen - BGL). The BGL replaces all current four types of VAR-statements. It will only state whether a [...]

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 [...]