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Pro Memoria 2024

January 25, 2024
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

30% ruling scaled back even further

October 27, 2023
As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

October 27, 2023
On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

Budget Day 2023: changes to payroll taxes and labor market developments

September 20, 2023
In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

Tax measures for 2024

September 19, 2023
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2024 Tax Plan on two pages

September 19, 2023
We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.

Conditions for NOW 3, changes to NOW 1 and 2 and opening NOW 1 Subsidy Determination Desk

October 9, 2020
The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the openi ...

The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)

July 2, 2020
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwan ...

Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

May 28, 2020
From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0. ...

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