Witscraft nieuws

News from the Dutch Immigration office

Coronavirus Due to the coronavirus measures in the Netherlands and other countries, the IND may temporarily adjust its policy or working methods. You can find out about the latest changes on the special web page about the effects of the coronavirus. For example: The IND is delivering many residence documents at home so it is not […]

Decision Wob-request training 30%-ruling

A WOB (Government Information Public Acces Act) request resulted in the publication by the Dutch tax authorities of an overview of qualifying and non-qualifying foreign master’s degree programs  in view of the  application of the 30% ruling for employees younger than 30 years. These employee can apply a lower salary requirement in case of a […]

Extension scheme of tax-free reimburse fixed travel expenses

  The corona measure that employers can continue to provide their employees a tax-free allowance for fixed travel expenses will be extended until July 1, 2021 (even if there is no actual travelling). This regulation was initially valid until April 1 of this year. Many employers still pay their employees compensation for fixed travel expenses […]

Tax measures in response to the corona crisis (Decree on emergency measures corona crisis)

Decisions of 3 March 2021, No. 2021-38397 The State Secretary of Finance has decided the following. This decision is an update of the decision of 21 December 2020, no.2020-247116 (Staatscourant 2020, 68989) (most recently amended by decision of 28 January 2021, no.2021-13914 (Staatscourant 2021, 5354)). This Decree includes new approvals with regard to, among other […]

Qualification of rendered activities: Employment or self employment (“ZZP”) – Letter of 10th February 2021

The Ministry of Social Affairs and Employment, also on behalf of the Ministry of Finance, provides his view on the Supreme court’s verdict of 6 November 2020. This Verdict stipulates that the intention of the parties is not important to assess whether an employment relationship exists on the basis of a contract (the qualification of the […]

Case law: Rechtbank Zeeland-West-Brabant – 28-01-2021

Summary A French tax resident received in 2016  a. AOW allowance (Dutch national state pension) of € 13,676 taxed in France and b) a pension of € 31,959 taxed in the Netherlands (source state). The income taxable in France is too low and does not exceed the tax-free amounts and therefore the resident could not […]

Tax qualification foreign social security premiums as per November 2020

Tax classification of foreign social security systems published by the Tax Authorities / Corporate Directorate Tax and Legal Affair –  November  2020, This communication indicates how foreign social insurance must be classified in determining the Dutch taxable wages. Source (in Dutch): https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/richtlijnen/2015/04/23/fiscale-kwalificatie-buitenlandse-socialezekerheidsstelsels/fiscale-kwalificatie-buitenlandse-socialezekerheidsstelsels-versie-11-2020.pdf

Update 23th January 2021 additional corona restrictions in the Netherlands

Traveling to the Netherlands: Checklist https://www.government.nl/topics/coronavirus-covid-19/visiting-the-netherlands-from-abroad/checklist  

Updated guidance on tax treaties in view of the COVID-19 crisis

Remote working OECD (Organisation for Economic Cooperation and Development) Updated guidance on tax treaties and the impact of the COVID-19 pandemic – OECD Source: Update guidance from OECD (21th January 2021) https://www.oecd.org/tax/treaties/guidance-tax-treaties-and-the-impact-of-the-covid-19-crisis.htm Note: We emphasize that remote working (in various countries) is an attractive possibility. However, employees must be aware of the pitfalls and it […]

UPDATE 22 January 2021 – Additional Corona Restrictions in The Netherlands

Start Curfew as of Saturday 23 January 2021  from 9 pm till 4:30 am The Dutch Cabinet has agreed with the curfew. This means that people will have to stay indoors in the evening from 9 PM. The end time of the curfew is 4:30 AM.  For more information including exceptions see https://www.government.nl/latest/news/2021/01/20/lockdown-measures-tightened-in-response-to-concerns-about-new-variants-of-virus. For employees […]