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 [...]
The Administrative Commission for the coordination of Social Security within the EU has reached an agreement to extend the transition period (‘no-impact policy’) until 30 June 2023 for frontier workers who work from home. During this transitional period, there will be no change in the applicable social insurance scheme, even [...]
In European Court case no. C-247/21 (Luxury Trust Automobil GmbH), Advocate General Kokott has made a conclusion regarding the application of the simplified ABC scheme. This simplified ABC scheme has been included in European VAT legislation to prevent the party (B) that is located between the supplier (A) and [...]
The European Commission recently announced that the Temporary Protection Directive for Ukrainian refugees will be extended for 1 year until 4 March 2024. Sticker or O-document mandatory for employed Ukrainian refugees As per 1 November, Ukrainian refugees are only allowed to perform employment activities if they are in possession [...]
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