Brexit: INS announces transitional rules for...
The government has decided that UK citizens and their family members who lawfully reside in the Netherlands before Brexit will also retain their right of residence in the event of a ‘no…
Annual adjustment of salary criterion for hig...
The gross monthly salaries that apply as of January 1, 2019 have been published.…
New developments regarding the 2019 Tax Plan...
On October 26, 2018, the Memoranda of Amendment resulting from the government’s reconsideration of the business climate package were also published.…
Letter from Deputy Minister on reconsideratio...
In a letter dated October 15, 2018, the Deputy Minister of Finance announced that the government has decided to leave the dividend tax as is, and to improve the business climate through…
Budget Day 2018: changes to payroll taxes
In our memorandum we address the most significant proposed changes to payroll taxes and a number of changes to personal income tax related to international employment.…
Tax measures for 2019
The main features of the 2019 Tax Plan are addressed in our memorandum.…
Important changes to sector classification ef...
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 June 29, 2018.…
Assessment of early retirement scheme on the...
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 severance scheme are unlikely to be…
30% ruling shortened to five years as of Janu...
Of vital importance is the fact that this change also applies to employees currently using the 30% ruling.…
Evaluation of work-related costs rules
The most important findings of the evaluation relate to the administrative burden, the adequacy of the fixed exemption and the necessity criterion.…
Deputy Minister provides more insight into hi...
One letter contained his Tax Policy agenda, while the other elaborated on the first priority of this agenda: combating tax avoidance and tax evasion.…
Enforcement of Assessment of Employment Relat...
The drafting of new regulations for the labor market as agreed in the coalition agreement is a complex process, which requires amendments to labor law, tax law and social security…
ECHR dismisses complaints about crisis levy
This puts an end to the test cases against the crisis levy.…
The Supreme Court: interim evaluation of 30%...
According to the Supreme Court, the text of the Decree pertaining to the 30% ruling does not preclude such an interpretation.…
Annual adjustment of salary criterion for hig...
The gross monthly salaries that apply as of January 1, 2018 have been published.…
Tax aspects of the coalition agreement Octobe...
The tax measures the new Cabinet intends to introduce include reducing the corporate income tax rates, partially abolishing dividend withholding tax, a two bracket regime in Box 1, an…
Budget Day 2017: changes to payroll taxes and...
In our memorandum we address the most important changes proposed for payroll taxes and the Wages and Salaries Tax and National Insurance Contributions Reduced Remittances Act, as laid down…
Tax measures for 2018
The main features of the 2018 Tax Plan are addressed in our memorandum.…
Social security treaty between the Netherland...
As of September 1, 2017 employees seconded to China can remain partly insured for social security purposes in the Netherlands for a maximum period of five years.…
All the days of a stay in the Netherlands cou...
The Supreme Court adheres to the ‘days of physical presence’ method in the OECD Model Convention.…
Classification of temporary employment agenci...
Due to an amendment of the law, as of May 25, 2017 it is no longer possible for temporary employment agencies to be classified in the sector fund in which more than 50% of their workforce…
Important update on ICT permit for Japanese c...
The new rules contained in the Intra Corporate Transfer (ICT) Directive do not have to be applied to Japanese citizens.…
Annual adjustment of salary criterion for hig...
The gross monthly salaries that apply as of January 1, 2017 have been published.…
Enforcement of Assessment of Employment Relat...
The implementation period is extended from May 1, 2017 to January 1, 2018.…
Introduction of the European intra-corporate...
With effect from November 29, 2016 the Netherlands will implement the European Union Directive regulating the entry and residence of non-EU nationals who are transferred within a company.…
Social security treaty between the Netherland...
In practice, the specific provision for seconded employees and their family members will be of particular importance.…
First judgment on the work-related costs rule...
The judgment has indicated that the burden of proof for what is not standard practice under the work-related costs rules rests on the Dutch Tax and Customs Administration.…
Budget Day 2016: changes to payroll tax and s...
The 2017 Tax Plan also proposes changes for payroll tax and social security contributions, the R&D remittance reduction and the Box 3 taxation of foreign taxpayers.…
Tax measures for 2017
The main features of the 2017 Tax Plan are addressed in our memorandum.…
Compulsory work permit for Japanese citizens...
It was previously announced that as of October 1, 2016 Japanese citizens would no longer have unrestricted access to the Dutch labor market.…
Entry into force of the Employment Conditions...
The Netherlands has thus implemented European directives to impose and respect the terms and conditions of employment of seconded employees.…
Brexit: the tax consequences of the UK refere...
We give an overview of the tax consequences and shortly address the impact for the Netherlands as regards direct taxes.…
No longer free access to the Dutch labor mark...
This is a surprising development since the Japanese were actually exempted from the obligation to obtain a work permit during the past two years.…
Investment in the Netherlands 2016
‘Investment in the Netherlands’ combines an accessible description of the regulatory, tax and legal environment with an objective overview of the unique selling points of the…
Supreme Court judgment: 150-kilometer criteri...
This definitely means that only employees who resided more than 150 kilometers from the Dutch border during at least two-thirds of the 24 months preceding the commencement of their…
Bill on seconded staff: notification obligati...
The bill contains a notification obligation for foreign businesses providing services in the Netherlands.…
Introduction of Assessment of Employment Rela...
The Assessment of Employment Relationships Deregulation Act, which was adopted by the Upper House on February 2, 2016, also has implications for supervisory board members who currently…
Supreme Court: retroactive effect of crisis l...
According to the Supreme Court, the crisis levy does not violate the right to property that is protected under Article 1 of Protocol No. 1 to the European Convention of Human Rights and…
Annual adjustment of salary criterion for hig...
The gross monthly salaries that apply as of January 1, 2016 have been published.…
Crisis levy 2014 contrary to ECHR, according...
The Advocate General concluded that there is retroactive effect and furthermore that this cannot be justified.…
New decree on the international aspects of pe...
This decree updates the decree from 2008 and addresses the accrual of pension rights by incoming employees and the settlement of pensions of outgoing employees.…
Ratification completed: new tax treaty with G...
As expected, the tax treaty with Germany has been ratified, which means that it will apply as of January 1, 2016.…
Transition from VAR to model contracts postpo...
By postponing the government hopes to satisfy the wishes of both the organizations representing self-employed persons without employees and the unions as well as the employer organizations.…
Opinion rendered by Advocate General Niessen...
According to the AG, there is no systematic and clear overcompensation and consequently no violation of EU law.…
Immigration News Highlights - October 2015
KPMG’s Immigration Services provides comprehensive immigration assistance for local and global organizations. We advise on the local rules for entry, residence and work authorization,…
Budget Day 2015: changes to payroll tax and s...
The 2016 Tax Plan also contains changes to payroll tax and social security contributions, such as the work-related costs rules and the current contribution reduction schemes.…
Tax measures for 2016
On Budget Day, September 15, 2015, the Cabinet presented the 2016 Tax Plan to the Lower House.…
Monthly salary of highly skilled migrants to...
When it switched to a month criterion in 2014, the government failed to mention that this involved the monthly salary excluding the vacation allowance. This was rectified as of March 1,…
New tax treaty between the Netherlands and Ge...
With the approval by the Upper House of the Dutch Parliament on May 19, 2015, the ratification process of the new tax treaty between the Netherlands and Germany has now virtually been…
Policy Statement from the Deputy Minister of...
The general rule based on the revised OECD Commentary is that the country where the employee worked during the last twelve months prior to the termination of their employment can tax the…
Alternative for the Decision on Exemption fro...
The alternative provides for contracting and/or contracted parties (or their respective interest groups) to submit contracts to the Dutch tax authorities so that they can assess whether the…
EU Social Security Rules applicable to marine...
On March 19, 2015, the European Court of Justice (CJEU) provided guidance on the social security position of employees who are working in different parts of the world on seagoing vessels.…
Important development in the immigration proc...
The Ministry of Social Affairs and Employment has confirmed that the UWV Employee Insurance Agency will follow the ruling by the Council of State that Japanese citizens no longer require a…
Deposit system canceled
It has recently been announced that the current G-accounts system will definitely not be replaced by a deposit system.…
Court of Justice of the European Union issues...
The CJEU ruled that this is not the case unless it appears that the flat-rate 30% reimbursement were systematically to give rise to a net overcompensation in respect of the extra expenses…
Adjustment of salary criterion for highly ski...
The gross monthly salaries that apply as of January 1, 2015 have been published.…
District Court rules in test case instigated...
Insofar as non-recurring payments exceeding EUR 150,000 were made before April 26, 2012 or before March 1, 2013, these must be excluded from the calculation of the crisis levy.…
For the purposes of the customary salary rule...
On November 28, 2014 the Supreme Court rendered a judgment that is of importance for director-major shareholders who participate in a partnership via their own private limited liability…
Advocate General at the Court of Justice of t...
The Advocate General concluded that this is not the case if in the majority of cases the employees in question can commute daily between their foreign residence and their place of work in…
ITR World Tax Review 2015
Meijburg & Co has been ranked 'Tier 1' in the recently published ITR World Tax 2015. CLICK HERE FOR THE COMPLETE GUIDE WITH LEADING TAX FIRMS Meijburg has also been ranked…
Decision on No Payroll Tax and Social Securit...
Under the Decision on No Payroll Tax and Social Security Contributions (Beschikking geen loonheffingen; “BGL”), the principal shares responsibility for checking the accuracy of the BGL;…
Investment in the Netherlands 2014
Each year KPMG publishes an updated edition of ‘Investment in the Netherlands’, which outlines the Dutch investment climate.…
Changes to payroll tax, remittance reductions...
The 2015 Tax Plan also contains changes to payroll tax and social security contributions, such as the work-related costs rules and the normative salary for director-major shareholders.…
Tax measures for 2015
On Budget Day, September 16, 2014, the Cabinet presented the 2015 Tax Plan to the Lower House.…
Taxation of International Executives
A series of summaries that cover relevant income tax and social security rates, together with the key aspects of the tax legislation relating to expatriate employees.…
Thinking Beyond Borders: Management of Extend...
Summaries from 71 countries around the world will assist you in identifying compliance matters affecting your business travelers and developing a response tailored to your organization.…
New decree on reimbursements and provisions r...
As of July 1, 2014, the Decree on Salary, Exempt Salary and Reimbursements and Provisions has been amended. In addition to editorial changes, the amendments relate primarily to…
Changes to the work-related costs rules annou...
The changes are intended to make the rules easier to administer and will be included in the 2015 Tax Plan.…
Upper House passes bill on changes to pension...
The change to pensions in 2015 (Witteveen 2015) is a reality.…
First District Court judgment rendered on cri...
On May 7, 2014 the District Court in the The Hague rendered judgment on seven individual proceedings concerning the crisis levy.…
European Commission: 150-kilometer limit as a...
According to the European Commission, the 150-kilometer limit is a prohibited restriction of the free movement of workers.…
Nil valuation of interest rate reduction for...
Tax treatment of the interest rate reduction to be amended in the Tax Plan 2015.…
Net annuity for taxpayers whose pensionable i...
As of January 1, 2015 the pensionable salary will to capped at EUR 100,000 and a new voluntary savings plan will be introduced for income exceeding this amount: the net annuity.…
Revision Foreign Nationals Employment Act
After the Modern Migration Policy Act took effect on June 1, 2013, the revision of the Foreign Nationals Employment Act took effect on January 1, 2014.…
Agreement on pension changes in 2015
The parliamentary parties VVD, PvdA, D66, ChristenUnie and SGP have reached agreement with the government on pension changes to take effect in 2015.…
Introduction of Non-resident Registration (Re...
The implementation of the BRP Act on January 6, 2014, will see the permanent demise of the social security number and the introduction of the RNI as a means of registering non-residents.…
Annuity exemption may also apply to redundanc...
In light of the cancellation of the annuity exemption, transitional rules will apply to existing annuity entitlements as at December 31, 2013.…
ITR World Tax 2014
KPMG Meijburg & Co. has been ranked 'Tier 1' in the recently published ITR World Tax 2014.…
International assignments of staff
People services, beyond tax, around the world Meijburg & Co Expatriate Services assists and cooperates with employers and their seconded employees on all aspects of cross-border…