August 2022

Withdrawal of exemption method for executive and supervisory directors’ remunerations can result in financial disadvantage

2022-08-05T09:58:54+00:005 August 2022|tax + global mobility|

On July 8, 2022, the State Secretary of Finance withdrew the approval for the application of the exemption method for executive and supervisory directors' remunerations. For residents of the Netherlands who receive such remunerations from an entity established outside the Netherlands, this can result in a financial disadvantage. What is [...]

July 2022

Application of work-related expenses scheme without designation in the payroll

2022-07-18T14:00:14+00:006 July 2022|tax + global mobility|

To provide an employee tax-free benefits or allowances in the free space (“vrije ruimte”) of the work-related expenses scheme, those need to be designated as such in the Dutch payroll. Consequently, employees of employers who are not withholding agents for Dutch wage tax typically do not have the opportunity to benefit from this. However, [...]

May 2022

February 2022

New Dutch severance pay policy in an international context

2022-02-11T08:17:10+00:0011 February 2022|tax + global mobility|

The Dutch State Secretary of Finance has changed the policy regarding the international allocation of severance pay. From now on, the allocation must be made on the basis of the entire length of service on which the amount of the severance payment is based. If the course of service can [...]

December 2021

November 2021

Annual review 30% ruling salary requirement 2021

2021-11-30T10:37:54+00:0030 November 2021|tax + global mobility|

In order to qualify for the 30% ruling, employees must have specific expertise, among other things. This condition is fulfilled if the taxable salary during the term of the 30% ruling continuously meets the salary criterion. For 2021, the taxable salary must exceed EUR 38,961 or EUR 29,616 for employees [...]

Go to Top