Not quite surprising: Measure for NOW is SV wage. The 30% facility is a targeted exemption. The extra-territorial allowance is an end-use tax component referred to in Article 31. These final tax components do not belong to the salary within the meaning of the Wfsv and therefore do not belong to the sv-salary. This means […]

The competent authorities of the Netherlands and Belgium agree that the application of the above Agreement will be extended a fourth time until March 31, 2021. https://zoek.officielebekendmakingen.nl/stcrt-2020-66221.html in combination with https://zoek.officielebekendmakingen.nl/stcrt-2020-25956.html

The impact of the agreement is reviewed and it is likely that the implementation will be subject to interpretation. Residence- and working permit Find out more about living in the Netherlands after Brexit for: UK nationals and their family members who come to live in the Netherlands before, and on or after 1 January 2021. […]

Update Year-end check 30% facility Please assess whether the wages of an expatriate worker who has been granted the 30% facility, complies with the salary conditions for the facility for that year. If this is not the case, the facility can no longer be applied as of 1 January of the year concerned, nor in the future. If […]

The United Kingdom has published the conditions for applying for  a cross-border pass for cross border workers who do not live in the UK but work there. It is still unclear whether the frontier worker must be employed by the local employer. If so, posted workers and commuters who are not employed by a local […]

NEW SALARY CRITERIA – KNOWLEDGE MIGRANTS (HIGHLY SKILLED MIGRANT) VISA – JANUARY 2021 New Salary criteria – knowledge migrants visa jan 2021_December 2020

Social insurance premium rates 2021 The 2021  premium rates are set as follows:

State Secretary Vijlbrief of Finance recently announced that as of January 1, 2021, employers will no longer be allowed to pay the fixed travel allowance untaxed for employees who work from home. The consequence of this is that employers may only reimburse untaxed travel expenses for the days that the employee travels to work. Only […]

On October 7, 2020, the IND  (the Dutch Immigration and Naturalization Service) amended the FAQ that pertains to the Intra Corporate Transfer residence permit (ICT transfer within a company). It is a relaxation compared to the previous interpretation of the ICT Directive 2014/66 / EU. In the FAQ dated 11 May 2020, the IND had […]