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Annual review 30% ruling salary requirement 2023

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 2023, the taxable salary must exceed EUR 41,954 or EUR 31,891 for [...]

2023-11-14T15:10:34+01:0014 November 2023|Tax + global mobility|

Budget Day: last-minute proposed changes to 30% ruling

On the night of October 26 to 27, two amendments were unexpectedly adopted with regard to the 30% ruling. First of all, a graduated scheme will be introduced from 2024. A tax free reimbursement of 30% applies in the first 20 months, 20% for the next 20 months and [...]

2023-10-30T11:38:12+01:0030 October 2023|General, Tax + global mobility|

LIMES international realises growth ambitions with activpayroll (UK)

Realising cross-border ambitions. Our slogan embodies exactly the next step in LIMES international’s success story. After a smooth acquisition process, the deal was recently sealed: LIMES international, the consulting firm that facilitates cross-border working and business, has been acquired by the originally Scottish-based activpayroll: a leading provider of global [...]

2023-10-24T15:00:33+02:0024 October 2023|General|

End of the 30% ruling period during the payroll period

In 2020, it became possible to apply for the 30% ruling from the first day of employment rather than the first day of the month. As a consequence, the duration of the 30% ruling can now also end during the month. Recently, the Knowledge Group International Tax Law IB-non-profit/LB/PH [...]

2023-10-09T17:10:10+02:006 October 2023|Tax + global mobility|

First court ruling shortening duration 30% ruling to 5 year

As of  2019, the duration of the 30% ruling was reduced from 8 to 5 years. This applied to new cases as well as existing cases, although a limited transitional arrangement was put in place for the latter group, protecting them from a premature reduction until the end of [...]

2023-09-20T15:18:14+02:0020 September 2023|VAT|
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