The 2023 salary levels for highly skilled migrants, Blue Card holders, key personnel of intra-corporate transfers (ICT) and recent graduates in the Netherlands have been published. Per 1 January 2023 the following salary thresholds apply, gross per month excluding 8% holiday allowance. These thresholds apply to applications submitted as of 1 January 2023. Highly skilled migrants […]

Employers should check annually (e.g., in December payroll run)  or when employees are leaving the company to make sure that the indexed salary criterion as applicable for the employee is met. If this salary criterion is not met the implications are: The 30% ruling is not applicable as of the start of the year. and […]

For the application of the 30% ruling, an incoming employee must have a specific expertise that is scarce on the Dutch labour market. It is assumed that incoming employees have this specific expertise if their taxable income exceeds a certain salary criterion. This limit is indexed annually. The final amounts are not yet officially published […]

The Dutch tax authorities informed us about the 30% ruling (expat allowance) relating to refugees from Ukraine. The Dutch tax authorities take the position that the reason of the employee for his stay in the Netherlands is important for the question whether there is a right to the 30% ruling. The employee must have come to the […]

The Tax office (Belastingdienst) has issued a Payroll Taxes Newsletter ( In Dutch). In this Payroll Taxes Newsletter you will find information on the new rules for withholding and paying of payroll taxes from 1 January 2023. In this 1st issue of the 2023 newsletter,  you are informed about measures arising from already existing legislation […]

In this document here questions relating to the international aspects have been covered. The July 2021 article written by Lita Mannoe, published in Remuneration & Tax, already raised also questions and requested further clarification see Beloning-en-Belasting-2021-0117.pdf (witscraft.com) Now the State Secretary of Finance provides more clarification and answers on some of the questions that were raised. […]

See for more information: Vrijstelling voor vluchtelingen uit Oekraïne You do not need to apply for a work permit for employees from Ukraine if the following applies: Your employee is covered by the European Union’s Temporary Protection Directive (see Richtlijn Tijdelijke Bescherming) He/she has an employment contract This exemption applies from 1 April 2022 and is retroactively valid from 4 March […]

If you are an employer and hiring new people, your new employee will have to provide you with certain personal data, such as the BSN (citizen service number), no later than their first working day. Should you not receive the employee’s BSN, or should they not have a BSN yet, the so-called anonymous rate is […]

TAX Budget 2023 On 20th September 2022  the Dutch government published its Tax Budget for 2023. This Budget contained various legislative bills and legislative amendments, some of which had already been announced.  In this newsletter Witscraft highlights the most important proposed tax changes relating to income tax and wage tax relevant for private persons and employers. […]