Per 1 oktober 2018 is het ook voor niet-EU burgers die in Nederland werken in het kader van een overplaatsing binnen de onderneming, de zogeheten ICT-regeling, mogelijk om naast hun werkzaamheden als ICT-er te werken als zelfstandig ondernemer of freelancer. Deze verruimde mogelijkheid voor hybride ondernemerschap, die reeds bestond voor [...]
As from October 1, 2018, non-EU citizens working in the Netherlands as Intra-Corporate Transferees (ICT), will be allowed to work as an independent contractor or freelancer next to their ICT job. This expanded possibility for ‘hybrid’ entrepreneurship was already available for highly skilled migrants and non-EU students. The main purpose [...]
A new advisory report has been published by the Migration Advisory Committee in the UK, detailing their recommendations on how to manage EU Migration post-Brexit. The deadline for the UK leaving the EU is 29 March 2019 but the transition period will continue until 31 December 2020. The committee analysed [...]
Één van de voorwaarden voor toepassing van de 30% regeling is dat de werknemer specifieke deskundigheid bezit. Aan deze voorwaarde wordt voldaan indien het fiscale loon, gedurende de looptijd van de regeling -dus continu-, voldoet aan het salariscriterium. Voor 2018 dient het fiscale loon meer dan EUR 37.296 te bedragen [...]
A scenario in which the UK leaves the EU without agreement (a ‘no deal’ scenario) remains unlikely given the mutual interests of the UK and the EU in securing a negotiated outcome. Negotiations are progressing well and both we and the EU continue to work hard to seek a positive [...]
To qualify for the 30% ruling employees must have specific expertise. This condition is fulfilled if the taxable salary during the term of the arrangement -i.e. continuously- meets the salary criterion. For 2018, the taxable salary must be more than EUR 37,296 and more than EUR 28,350 for employees holding [...]
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