If it is up to the current government, the taxation in box 2 (income from a substantial interest - dividend and/or capital gains) will be adjusted as of 2024. A rate of 26.90% currently applies in box 2. From 2024, box 2 will have two tax brackets. Income up [...]
Last week the Administrative Commission for the coordination of Social Security within the EU reached an agreement regarding the social security position of frontier workers who work remotely from home (teleworking). This agreement has the status of a recommendation to EU member states. The recommendation means that from 1 [...]
The ‘box 3’ fictitious return from personal assets, other than savings, is set at 5.69% for 2021 and 5.53% for 2022. If your actual return from those assets was significantly lower, it might be advisable to file an objection against your final Dutch personal income tax assessment. Given many [...]
A permanent establishment is a permanent location of a business in a jurisdiction other than where the company's headquarters is located. This means that the company operates in another country through a permanent structure, such as an office, factory or workshop. An employee who is active for the company [...]
After months of hard work the word is finally out: in the coming weeks LIMES international launches a unique 30% ruling application tool. With this new system, the application will soon be arranged via a portal, meaning that the administrative processing of the application will in fact be automated. [...]
Since Brexit, the United Kingdom has applied its own rules with regard to reclaiming VAT. If no UK registration (with a filing obligation) is required, a refund can be requested digitally. IMPORTANT NOTE: the reference period is not a calendar year (as within the EU), but a twelve month [...]
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The Netherlands
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The Netherlands
