On June 14, the State Secretary of Finance presented the independent evaluation report “Skills, Costs and Choices” (Kunde, Kosten en Keuzes) to the House of Representatives. The report evaluated the 30% ruling, the partial non-resident taxpayer status and the extraterritorial costs ruling (ETK). Due to the 2024 changes in [...]
Employers with international teleworkers will need to take action before 1 July 2024 to avoid potentially being covered by the social security system of the teleworkers’ country of residence and triggering social security non-compliance during the period 1 July 2023 through 1 June 2024. In most cases this will [...]
Yesterday, the Dutch Tax Authorities have taken the position that access is granted to the transitional rules of the 30% ruling, if the 30% allowance was applied in the relevant wage tax period, even if this was done retroactively via an adjusted wage tax return. Read more: For the [...]
After a long wait, it is finally here: Our 30% portal is live! This means that all 30% scheme applications must be registered via the portal. If you have any questions about the portal process, our 30% team is happy to help you.
On 5 June 2023, we informed you about the EU Framework agreement under which, from 1 July 2023, international teleworkers can remain covered for social security in the Member State where their employer is based. The Framework agreement can only be applied if the authorities in the Member State [...]
As of April 1, 2024, the administration obligation of recognised sponsors will be expanded in relation to employees who use the reduced salary criterion. From the aforementioned date, the recognised sponsor is obliged to keep the following documents on file for an employee who is employed based on the [...]
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