November 2020

Annual review 30% ruling salary requirement 2020

2020-11-25T10:38:33+00:0025 November 2020|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 2020, the taxable salary must exceed EUR 38,347 or EUR 29,149 for employees [...]

Check end date of 30% rulings issued before 1 January 2019!

2020-11-18T09:32:50+00:0018 November 2020|tax + global mobility|

As from 1 January 2019 the duration of the 30% ruling has been reduced from eight to five years. There is a transitional arrangement for the employees who were already granted the 30% ruling before said date. For those employees we strongly advise to verify this, determine the end date [...]

September 2020

30 September 2020 the deadline for requesting a deferment of payment will expire

2020-09-29T12:56:42+00:0029 September 2020|tax + global mobility|

The Dutch Tax Authorities recently announced that companies have until 1 October 2020 to request a(nother) 3 month deferment of payment or to extend an earlier application. This is part of a series of measures to help taxpayers who are affected by the (financial) consequences of the coronavirus. If a [...]

August 2020

COVID-19 #15 | Deadline application NOW 2.0

2020-08-26T13:22:16+00:0026 August 2020|COVID-19, tax + global mobility|

Attention! Deadline for application NOW 2.0 expires Monday 31 August The Dutch corona measure NOW 2.0 which provides employers with a substantial compensation for labor costs for the months June, July, August and September is about to expire. Applications can still be submitted up to and including Monday 31 August [...]

Start date of 30% ruling from now on employee’s first day of employment

2020-08-07T14:35:39+00:007 August 2020|tax + global mobility|

The Dutch tax authorities have recently adapted the issuance of 30% ruling decisions. In future, the start date of the ruling will correspond to the first day of the employee's employment (instead of the first day of the month, as was the case until now). Example: The employee meets all [...]

July 2020

Effect of 30% ruling not being applied in payroll

2020-07-23T08:54:03+00:0023 July 2020|tax + global mobility|

If the 30% ruling is granted but not applied in the payroll, this means that the reimbursement for extra-territorial costs is not labeled as a final levy component. In such case the reimbursement is taxable income. An objection and appeal against the withholding were rejected. According to the District Court [...]

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