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Budget Day 2018: changes to payroll taxes

  • News
In our memorandum we address the most significant proposed changes to payroll taxes and a number of changes to personal income tax related to...
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Important changes to sector classification effective immediately

In anticipation of the abolition of the sector classification in 2020, some problem areas will be addressed with retroactive effect to 5:00 p.m. on...
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Assessment of early retirement scheme on the basis of objective criteria

As a result of the judgment of the Supreme Court, reorganizations that result in the laying off of staff and which include a replacement or voluntary...
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30% ruling shortened to five years as of January 1, 2019

  • News
Of vital importance is the fact that this change also applies to employees currently using the 30% ruling.
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Evaluation of work-related costs rules

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The most important findings of the evaluation relate to the administrative burden, the adequacy of the fixed exemption and the necessity criterion.
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KPMG Audit & Advisory ›

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