If the own dwelling is being put at the disposal of a third party during an assignment period, it is not considered as an “own dwelling” for Dutch personal income tax purposes. The dwelling will then shift to tax box III, as a result of which mortgage interest wil no [...]
As of January 1, 2013 in an international secondment situation the withholding obligation of the foreign group company can be shifted to the Dutch group company. See our NewsFlash of April 5, 2013. In order to apply this ruling a joint request has to be filed by the foreign and [...]
With effect from June 1, 2013 the Modern Migration Policy (MoMi) will become effective. As a result the TEV procedure (Admission and Residence Procedure) will be introduced. This means that the MVV application can be filed together with the Dutch residence permit application, while the candidate is still abroad. Under [...]
If an employee, while being employed by a foreign group company, is assigned to a Dutch part of the group, the foreign group company is considered withholding agent for Dutch wage tax and –as the case may be- for Dutch social security premiums. With effect from January 1, 2013 it [...]
The Dutch government agreed on additional tax measures for 2014. One of the measures concerns a continuation of the employer's levy for high wages for one more year. In 2013 this levy of 16% is applied for the first time on wages exceeding EUR 150,000 in 2012. Only the wage [...]
With regard to our NewsFlash regarding the reduced legal fees of March 4, 2013, we hereby inform you that the Dutch Immigration Authorities will start repaying the overpayment of the legal fees automatically early March 2013. It is not required to ask for repayment in writing or by telephone. The [...]
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