United Tax Network – The smarter choice
United Tax Network – The Smarter Choice
We Listen, We Commit, We Act.
The case at hand involves an EU citizen who has relocated to Germany but is employed by a Dutch company. He benefits from the Dutch “30% ruling,” a tax exemption allowing 30% of his gross salary to be tax-free, designed to attract skilled workers to the Netherlands. However, Germany contends...
The government proposed new regulations regarding non-compete clause in Dutch employment contract. Most likely these proposed regulations will become new law in 2025. In that case, the employer must pay compensation to the former employee with whom a non-compete clause is agreed. This shall affect both new and already existing...
According to EU Regulation 883/2004, an employee must be socially insured in the country where they work. Therefore, cross-border workers are generally insured in the country of employment, not in the country of residence. However, if an employee teleworks for 25% or more of their working hours from their country...
The 30% ruling is considered as one of the most advantageous tax rulings for expatiates employees.However, starting 1 January 2024 the 30% ruling shall be limited as follows. There will be a transition period for expatriates who were are granted the 30% ruling with a starting date before 1 January...
By using tax arrangements via the Netherlands and other countries, corporations and wealthy individuals manage to avoid paying $ 472 billion in tax. The Netherlands alone is responsible for 17 % of the tax avoidance and together with Luxembourg, Switzerland, and the United Kingdom for more than half of worldwide...
In the new Tax Plan, the Dutch government announced that the benefit of the 30% ruling shall apply only up to a maximum salary in accordance with the so-called Balkenende norm”. The maximum salary for this norm amounts to € 223,000 for 2023 and shall probably be more or less...
Starting 1 June 2021, the Netherlands has introduced a new procedure to make it easier for start-up companies to hire employees from abroad. This procedure is a pilot project which will last 4 years. The procedure has been implemented as start-ups are often unable to pay the salary required for...
As of 1 March 2020, foreign employees assigned to the Netherlands on temporary basis must be registered with the Dutch authorities. This obligation is based on the “EU Posted Workers Directive” to ensure that local employment conditions are met. Note that complying with the ruling shall result in penalties, even...
US citizens traveling to Europe will need to apply for an ETIAS visa (European Travel Information and Authorization System), a new travel authorization for Europe that will come into effect as of 2021.The ETIAS visa for US citizens is meant to maintain a high level of international security. To obtain the visa for Europe, US...
EU member states have earned about € 25 billion in the last decade from wealthy individuals who obtained citizenship in a EU country in return for their investment. A report from the EU commission claims that the schemes designed to encourage wealthy individuals to invest in return for residency rights...