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 [...]
The salary criteria for the 30% ruling for 2023 are: The annual taxable salary for an employee must be more than EUR 41,954 (2022: EUR 39,467). The annual taxable salary for an employee with a qualifying master degree and who is younger than 30 years, must be more than [...]
The salary requirements for highly skilled migrants, Intra-Corporate Transferees (ICT) and European Blue Card holders for 2023 have been announced and are as follows*: Highly skilled migrant/ICT of 30 years and older: EUR 5,008 Highly skilled migrant/ICT younger than 30 years: EUR 3,672 Highly skilled migrant who is eligible [...]
In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2022, the taxable salary must exceed EUR 39,467 or EUR 30,001 for employees [...]
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