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Budget Day 2019: changes to payroll taxes

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In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.
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Supreme Court judgment on bonus shares and fixed exemption in the work-related costs rules (standard practice criterion)

In this judgment, the Supreme Court formulated reference points for applying the standard practice criterion (gebruikelijkheidtoets).
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Draft decree on transitional tax rules in the case of no-deal Brexit

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Because of this lack of clarity about the tax implications, particularly during the course of a tax or financial year, the Deputy Minister considers...
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New developments regarding the 2019 Tax Plan package and the emergency repair of the fiscal unity

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On October 26, 2018, the Memoranda of Amendment resulting from the government’s reconsideration of the business climate package were also published.
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