The tax rate on income from a substantial interest (‘box II’) will be adjusted as of 1 January 2024. The current tax rate is 26.9%. From 2024, the tax rate will be progressive. Income from a substantial interest up to €67.000 will be taxed at 24.5% and the excess [...]
On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]
Realising cross-border ambitions. Our slogan embodies exactly the next step in LIMES international’s success story. After a smooth acquisition process, the deal was recently sealed: LIMES international, the consulting firm that facilitates cross-border working and business, has been acquired by the originally Scottish-based activpayroll: a leading provider of global [...]
In 2020, it became possible to apply for the 30% ruling from the first day of employment rather than the first day of the month. As a consequence, the duration of the 30% ruling can now also end during the month. Recently, the Knowledge Group International Tax Law IB-non-profit/LB/PH [...]
As of 2019, the duration of the 30% ruling was reduced from 8 to 5 years. This applied to new cases as well as existing cases, although a limited transitional arrangement was put in place for the latter group, protecting them from a premature reduction until the end of [...]
At the end of last year, the European Union launched proposals (‘VAT in the digital age’) to amend the VAT regulations on important points. The introduction will take place in phases, with the first change planned to take effect as early as 2024. It is now becoming clear that [...]
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