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November 20, 2020
Change in Travel allowance 2021

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 […]
November 17, 2020
Important amendment IND FAQ Intra Corporate Transfer (ICT) residence permit

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 […]
November 9, 2020
30% expat ruling

30% expat ruling: salary criterion in case of leaves (maternity, paternity, birth). As per 1 July 2020 new legal types of leaves are incorporated in law. So the exemptions for lower salary criterions during such period is also regulated.
November 9, 2020
Important decision of the Supreme Court – Employment contracts

Important Verdict of the Dutch  Supreme Court  –  Qualification of  Employment Contracts Please find below a short summary in English of the Verdict of 6th November 2020. Supreme Court: the intention of the parties does not play a role in the question whether an agreement should be qualified as an employment contract. On the basis […]
November 2, 2020
Remote working – Corona – Germany / The Netherlands – Taxation and Social Security frontier workers (general information)

The agreements on the application of the Tax Convention for frontier workers have been extended by Germany and the Netherlands until the end of the year. For cross-border workers who work from home during the corona crisis as a result of the measures taken (homeworkers) or who are forced to stay at home (home-sitters), while […]
September 25, 2020
Tax Budget 2021

On 15th September 2020 the Dutch government published its Tax Budget for 2021. This Budget contained various legislative bills and legislative amendments, some of which had already been announced.
August 4, 2020
[:nl]Toepassing belastingverdrag: wie is de bestuurder?[:en]Application tax treaty: who is the director?[:]

[:nl]Het voeren van een titel van directeur is nog geen bestuurder in de zin van het belastingverdrag. De verdeling van heffingsrechten is vaak verschillend of een persoon een “gewone” werknemer is of statutair directeur/commissaris.
July 27, 2020
[:en]Travel ban lifted for partners living abroad lifted.[:nl]Reisverbod opgeheven voor partners die in het buitenland wonen opgeheven.[:]

https://www.rijksoverheid.nl/actueel/nieuws/2020/07/16/grapperhaus-versoepelt-regeling-langeafstandsrelaties
July 27, 2020
[:en]Large group of immigrants to the Netherlands come from Europe, come to work, and leave[:]

[:en]https://www.dutchnews.nl/news/2020/07/large-group-of-immigrants-to-the-netherlands-come-from-europe-come-to-work-and-leave/[:]