Employment Tax

EU No Impact policy for social security extended until June 30, 2023

Given the current situation where cross-border workers are still working from home of a permanent basis, the end of the No Impact policy could affect many employers and employees.
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Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...
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Budget Day 2022: changes to payroll taxes and labor market developments

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.
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2022 Spring Memorandum – tax measures

The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est ...
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Bill on Share Option Rights Tax Scheme (Amendment) Act not changed in substance

The Lower House of Parliament had doubts about both the costs of enforcement and the generic application of the bill. It was therefore decided to stay the bill and examine it further.
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Pro Memoria 2022

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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Good Practices Tax Control Framework: next steps

In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi ...
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