United Tax Network – The smarter choice
United Tax Network – The Smarter Choice
We Listen, We Commit, We Act.
This summary, intended for information purposes only, includes a summary of the mostimportant changes and a brief explanation of the ruling in the last paragraph. 1. The tax benefit of the 30% ruling (expat ruling ) will be reduced. The maximum tax-free allowance of 30% will be reduced to a...
A taxpayer holds various domestic and foreign gold coins as investments. Some of the gold coins have legal tender status in the countries concerned but are not generally used as such. This is because the market value of the gold coins is higher than their nominal value. The question raised...
The Dutch government plans to tighten the rules of the highly skilled migrant scheme. This means that it will become more difficult to hire foreign employees as highly skilled migrant for employment in the Netherlands. A highly skilled migrant is a foreign national employed by a recognised sponsor, meeting certain...
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...