As of January 1, 2013 in an international secondment situation the withholding obligation of the foreign group company can be shifted to the Dutch group company. See our NewsFlash of April 5, 2013. In order to apply this ruling a joint request has to be filed by the foreign and Dutch group company with the Dutch Tax Authorities. Recently, the Dutch Tax Authorities publised the requirements of such a request.

The existing ruling for inbound expats with a 30%-ruling is abolished and replaced by this new general ruling. No transition ruling has been published for situations that exist on December 31, 2012. Therefore we recommend to apply for the new ruling for these inbound expats as well. Otherwise it cannot be excluded that the 30%-ruling for these employees will not be applicable anymore.