As from January 1, 2014 LIMES international judges the application of the 30%-ruling based on a special agreement with the Tax Authorities. Whether an employee will be eligible for the 30%-ruling can now be judged by LIMES within one day. After our positive judgement the Dutch tax office will issue [...]
Vanuit LIMES international wensen wij u een gelukkig en succesvol 2014! Terugkijkend op 2013 was het op fiscaal gebied weer een bewogen jaar voor werkgevers. Ook voor 2014 zijn er weer de nodige wijzigingen in de regelgeving op het gebied van payroll en loonheffingen. Inmiddels staat vast welke van de [...]
Personen die niet of korter dan 4 maanden in Nederland verblijven worden aangemerkt als “Niet Ingezetenen”. Dit zijn bijvoorbeeld grensarbeiders, directeuren en commissarissen, of personen die in het buitenland wonen en aldaar Nederlands pensioen of salaris genieten. In het verkeer met de Nederlandse overheid hebben zij veelal een BSN (Burger [...]
Persons who do not stay or stay less than four months in the Netherlands are classified as "non-residents". These include frontier workers, (supervisory) directors or people who live abroad and enjoy a Dutch pension or receive a salary. In dealings with the Dutch government, they often require a BSN (“Burger [...]
The LIMES international team wishes you a happy and successful 2014! Looking back at 2013 from a tax perspective it was an interesting year for employers. For 2014 there are again some substantial regulatory changes in the area of payroll taxes. It is clear now which of the announced changes [...]
New powers for Dutch diplomatic missions Recently Dutch diplomatic missions abroad (Embassies/Consulates) have been authorized to add a work notification to the MVV issued by them. This allows highly skilled migrants travelling to the Netherlands with an MVV to start working immediately upon arrival. A work notification can also still [...]
Voorschoterweg 23G
2235 SE Valkenburg
Nederland
Postbus 504
2300 AM Leiden
Nederland
