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 [...]
Cap on salary for 30% ruling The proposed budget for 2023 includes a salary limit to the 30% ruling starting 2024. The tax free allowance of 30% will be calculated on the salary only to the extent that it does not exceed the maximum pay for government employees as [...]
If an employer does not have an employee's Dutch social security number (BSN) he is obliged to apply the so-called ‘anonymous rate’ (anoniementarief) which, at 52%, is considerably higher than the normal rate. Employees from abroad must request this BSN from their Dutch municipality. The waiting times for making [...]
On July 8, 2022, the State Secretary of Finance withdrew the approval for the application of the exemption method for executive and supervisory directors' remunerations. For residents of the Netherlands who receive such remunerations from an entity established outside the Netherlands, this can result in a financial disadvantage. What [...]
As a result of a judgment of the European Court of Justice (Danske Bank case), the Netherlands has adjusted its policy on permanent establishments. A permanent establishment, together with the head office, forms one taxable person, so that no VAT is levied on mutual (‘internal’) services. The policy change [...]
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