If an employee, while being employed by a foreign group company, is assigned to a Dutch part of the group, the foreign group company is considered withholding agent for Dutch wage tax and as the case may be- for Dutch social security premiums. With..
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New option to appoint Dutch group company as withholding agent in international group assignments
Published on: 5 April 2013
Employer's levy high wages also in 2014 on wages of 2013
Published on: 11 March 2013
The Dutch government agreed on additional tax measures for 2014. One of the measures concerns a continuation of the employer's levy for high wages for one more year. In 2013 this levy of 16% is applied for the first time on wages exceeding EUR..
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Repayment of the overpayment of paid legal fees
Published on: 8 March 2013
With regard to our NewsFlash regarding the reduced legal fees of March 4, 2013, we hereby inform you that the Dutch Immigration Authorities will start repaying the overpayment of the legal fees automatically early March 2013. It is not required to..
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Various legal fees IND reduced per 1 February 2013
Published on: 4 March 2013
Please be informed that the Dutch Immigration Authorities (IND) have published the following reduced legal fees per 1 February 2013.
Family members of a highly skilled migrant
The legal fees for..
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Employer’s levy of 16% may be contrary to the ECHR
Published on: 26 February 2013
In an earlier NewsFlash we informed you on the employer’s levy of 16% on taxable wage as far as it exceeds € 150,000 in 2012. This employer’s levy was submitted as a proposal to the Parliament in April 2012 and adopted on 18 July..
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Delay of compulsory application Work-Related Costs Scheme expected
Published on: 15 February 2013
According to various media unconfirmed news was spread that the Ministry of Finance intends to delay the compulsory application of the Work-Related Costs Scheme (werkkostenregeling) until 1 January 2015 or (even) 1 January 2016.
As of 1 January..
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Levy interest becomes tax interest
Published on: 12 February 2013
As of January 1, 2013 the "levy interest" is replaced by "tax interest". The new regulation is applicable for tax years/bookyears starting as of 2012.
For personal income tax and corporate income tax the interest will be calculated during the..
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tax + expat adviseur (partnerniveau)
Published on: 6 February 2013
Algemeen
LIMES international is een dynamisch, onafhankelijk internationaal fiscaal advieskantoor. Wij richten ons uitsluitend op grensoverschrijdende vraagstukken van klanten met internationale activiteiten en met name op het..
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Fiscaal Adviseur
Published on: 5 February 2013
Algemeen
LIMES international is een onafhankelijk internationaal fiscaal advieskantoor. Wij richten ons uitsluitend op grensoverschrijdende vraagstukken van klanten met internationale activiteiten en met name op het gebied van..
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Changes in family migration
Published on: 23 January 2013
Further to earlier communications, we are pleased to announce that the changes which have become effective as per October 1, 2012 with respect to family migration will be partially reversed. As a result, it will again be possible for non-married..
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