As per 1 January 2023, the method of relief for double taxation relating directors and non-executive directors fees will change. In most cases the credit method is applicable however it was possible to apply the exemption (with progression method) based on this approving decree if the conditions were met. This approval will be withdrawn as […]

A legislative proposal regarding the EU Directive on Transparent and Predictable Employment Conditions has recently been approved and will come into effect on the 1st August 2022. Most significant changes concern: More complete information to be provided by employer on the essential aspects of the work Mandatory training free of charge for employee No ban on […]

Het wetsvoorstel implementatie EU-richtlijn transparante en voorspelbare arbeidsvoorwaarden is goedgekeurd en treedt op 1 augustus 2022 in werking. De belangrijkste wijzigingen betreffen:  Uitbreiding informatieverplichting werkgever  Geen kosten voor verplichte opleidingen  Geen verbod op nevenwerkzaamheden, tenzij sprake is van een rechtvaardigingsgrond  Een verzoek om een meer voorspelbare arbeidsrelatie  Geheel of grotendeels onvoorspelbaar werkpatroon verduidelijken De overheid […]

This year’s Spring Memorandum includes plans to limit the 30% ruling further. In brief, the 30% ruling is a fiscal facility that allows employees recruited from abroad to be exempted from tax up to 30% of their wages. Currently, there is no limit to the amount of this tax-free allowance; however, the Dutch government is […]

In de Voorjaarsnota 2022 is voorgesteld om de 30%-regeling verder te begrenzen. De 30%-regeling is een fiscale faciliteit voor werknemers die vanuit het buitenland naar Nederland komen. Op basis van deze faciliteit kan momenteel rondom 30% van het loon onbelast worden vergoed door de werkgever, zonder enige beperking met betrekking tot het bedrag van de […]

As every year, IND has used the statistics of the following categories in its overview: Family Knowledge & Talent Startups Students Migrant workers Brexit (as of 2020 Naturalization (i.e. application for a Dutch nationality) and Asylum applications. In general, the main conclusion is that compared with 2020 more applications have been submitted in 2021. However, […]

Dit artikel wordt u aangeboden door Beloning & Belasting Beloning en Belasting 2022-0044 © 2022 Gepubliceerd: Beloning & Belasting  2022  – 0044 en www.futd.nl

https://ind.nl/en/Pages/ukraine-effects-on-stay-or-application.aspx Ukraine: effects on stay or application On this page you can read the latest information about the consequences of the situation in Ukraine for your stay and applications. This page will be updated as new information becomes available. Last updated: 28 February 2022 Information about travelling to and from Ukraine You can find frequently asked questions about travelling from Ukraine to the […]

Severance payments, revised explanation – in international situations lookback period: total length of service instead of 12 months before dismissal (12 months only in special circumstances) Since 15 July 2014, the OECD commentary has included a guideline on the tax treatment of severance payments. Paragraph 2.7 of the OECD Commentary on Article 15 of the […]