Conditions reduced salary criteria broadened

The conditions to qualify for the reduced salary criteria were broadened in July, because of COVID-19. The reduced salary criteria now apply for people who have had a residence permit for ‘orientation year for highly educated people’ and who managed to find a job within 3 year after graduation and [...]

2020-09-14T15:13:31+00:00September 14th, 2020|COVID-19, immigration|

Adjustment of Intrastat declarations as of 1 January 2021

Companies who sell goods from the Netherlands to companies with a delivery address in the EU (the so-called intra-Community supplies) and/or purchase goods in the EU with a delivery in the Netherlands (the so-called intra-Community acquisitions), are required to declare above a certain threshold amount at the Central Bureau for [...]

2020-09-14T14:00:11+00:00September 14th, 2020|vat|

COVID-19 #15 | Deadline application NOW 2.0

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 [...]

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

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

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 [...]

2020-08-07T14:35:39+00:00August 7th, 2020|tax + global mobility|

Effect of 30% ruling not being applied in payroll

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 [...]

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