What’s new?

The work-related expenses scheme will continue with the following adjustments: Necessity criterion: facilities that are considered necessary by the employer in relation to the business activities, can be provided tax free. For now, this will only apply to tools, computers, mobile communication and similar equipment. Settlement by the employer will [...]

Due to the introduction of the Law “Awir” (Algemene wet inkomensafhankelijke regelingen) the Dutch Tax Authorities will register only one verified bank account number per individual. A transitional arrangement is valid based upon which the Tax Authorities can still pay tax refunds to an unverified bank account number. This arrangement [...]

Het wetsvoorstel “Wet Witteveen 2015” is onlangs door de Eerste Kamer aangenomen. Met ingang van 1 januari 2015 wordt het pensioengevend inkomen gemaximeerd op €100.000. Onder voorwaarden kan voor het inkomen boven de €100.000 gebruik worden gemaakt van een nieuwe fiscale spaarfaciliteit, de nettolijfrente. LIMES international kan u hierover uiteraard [...]

The Senate has recently approved the legislative proposal “Witteveen 2015”. As of 1 January 2015 the pensionable income is capped at €100,000. Under conditions, the new “nettolijfrente”-facility can be used for income exceeding €100,000. Please contact LIMES international if you need advice.