Source: SVB (Sociale Verzekeringsbank)- https://www.svb.nl/nl/algemeen/nieuws/kaderovereenkomst-uitzonderingen-op-de-europese-aanwijsregels / From 5 July, you can apply for an exception according to the Framework Agreement via the Dutch Social Security Agency.  Currently: 17 countries have signed this agreement   Conditions Employees who telework in their country of residence for a Netherlands-based employer can request an exception to the rules determining the applicable legislation […]

On 21 June, State Secretary Van Rij, Belgian Finance Minister Van Peteghem and Flemish Finance Minister Van Diependaele signed the new tax treaty between the Netherlands and Belgium in Brussels. This new treaty replaces the current treaty from 2001. The new tax treaty is important to prevent double taxation, combat abuse and it offers a […]

 A special framework agreement has been drawn up for employees who perform cross-border telework. The agreement has been signed by several Member States, including the Netherlands. Employees who telework and meet the conditions of the agreement will be allowed to telework from their country of residence for up to 50% of their total working hours […]

Data collection work-related persons mobility From 1 January 2024, employers with 100 or more employees will be obliged to report on business and commuting. The Netherlands Enterprise Agency (RVO) has published a guide with information about the data collection for this. In the ‘Guide data collection work-related personal mobility’ you can read which data is […]

Vanaf 1 januari 2024 hebben werkgevers met 100 of meer medewerkers de verplichting om te rapporteren over het zakelijk verkeer en woon-werkverkeer. De Rijksdienst voor Ondernemend Nederland (RVO) heeft een handreiking gepubliceerd met informatie over de gegevensverzameling hiervoor. In de ‘Handreiking Gegevensverzameling werkgebonden personenmobiliteit’ leest u welke gegevens nodig zijn. Hierin staan ook tips over […]

We have learned that the EU ad hoc working group for telework has reached an agreement on a new rule for cross border commuters working from home. If the homeworking activities are below 50% of the total working time, the frontier worker can remain subject to the social security regime of the country where the […]

Nederland heeft met een groot aantal landen belastingverdragen gesloten ter voorkoming van dubbele heffing van directe belastingen (onder andere inkomstenbelasting en dividendbelasting). Ook heeft Nederland verdragen afgesloten waarin de uitwisseling van fiscale informatie wordt geregeld. In dit overzicht zijn niet alleen belastingverdragen opgenomen, maar ook andere regelingen, zoals de Belastingregeling voor het Koninkrijk. Het verdragenoverzicht […]

The Netherlands has concluded tax treaties with a substantial number of countries to prevent double taxation of direct taxes (including income tax and dividend tax). The Netherlands has also concluded treaties regulating the exchange of tax information. This overview not only includes tax treaties, but also other regulations, such as the Tax Regulation for the […]

State Secretary Van Rij informs the House of Representatives about the outcome of a conversation with employers about the administrative burden of a bicycle of the business. Under certain conditions, the employer may give an employee a tax-free travel allowance of up to € 0.21 per kilometre (targeted exemption) if he travels to a fixed […]