In view of the election on 22 November 2023 in the Netherlands,  political parties are taking a stand on a variety of international issues including the 30% ruling. No 15 MOTION BY MR HERMANS AND MR OMTZIGT Proposed 21 September 2023 The Chamber, after hearing the deliberations, noting that the Netherlands has to deal with […]

Key highlights of expected tax changes for 2024 In the wake of the Dutch cabinet’s resignation this summer, and the upcoming elections on November 22, 2023, , the outgoing government presented the budget for 2024 on “Prinsjesdag”, September 19, 2023. Pending approval by the House of Representatives and the Senate of The Netherlands, the 2024 […]

An amendment to the Blue Card Directive (EU 2021/1883) will relax the conditions of entry and residence of third-country nationals wishing to carry out highly qualified work. In the revised Highly Skilled Migrant Directive, the main changes compared to Directive 2009/50/EC and implemented are the following: ·  The relaxation of EU Blue Card admission conditions […]

Kennismigrantenregeling en 30%-regeling Je komt het steeds vaker tegen: een kennismigrant in de loonadministratie. Maar waar moet nu precies aan worden voldaan om een kennismigrant legaal te laten werken? En wat moet een kennismigrant eigenlijk verdienen? Wanneer acht de Immigratie- en Naturalisatiedienst (IND) het loon van een kennismigrant voldoende om aan de voorwaarden van de […]

 If an individual benefits from the 30% ruling, they have the option to select the partial non-resident status. In this scenario, they are treated as a non-resident taxpayer for box 3 for the purpose of calculation. However, once the 30% ruling expires, the individual reverts to being a regular resident taxpayer for box 3. In […]

Source: SVB (Sociale Verzekeringsbank)- https://www.svb.nl/nl/algemeen/nieuws/kaderovereenkomst-uitzonderingen-op-de-europese-aanwijsregels / From 5 July, you can apply for an exception according to the Framework Agreement via the Dutch Social Security Agency.  Currently: 17 countries have signed this agreement   Conditions Employees who telework in their country of residence for a Netherlands-based employer can request an exception to the rules determining the applicable legislation […]

On 21 June, State Secretary Van Rij, Belgian Finance Minister Van Peteghem and Flemish Finance Minister Van Diependaele signed the new tax treaty between the Netherlands and Belgium in Brussels. This new treaty replaces the current treaty from 2001. The new tax treaty is important to prevent double taxation, combat abuse and it offers a […]

 A special framework agreement has been drawn up for employees who perform cross-border telework. The agreement has been signed by several Member States, including the Netherlands. Employees who telework and meet the conditions of the agreement will be allowed to telework from their country of residence for up to 50% of their total working hours […]

Data collection work-related persons mobility From 1 January 2024, employers with 100 or more employees will be obliged to report on business and commuting. The Netherlands Enterprise Agency (RVO) has published a guide with information about the data collection for this. In the ‘Guide data collection work-related personal mobility’ you can read which data is […]