People Services

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

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Classification of temporary employment agencies in occupational sector ends

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 is available for contract. 

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All the days of a stay in the Netherlands count for the purposes of applying the 183-day rule

For the purposes of allocating the right to tax salary from employment, a 183-day rule has been included in tax treaties. If a resident of another State is employed by a foreign employer to work in the Netherlands and there is no economic employer or permanent establishment of the foreign employer in the Netherlands, then the Netherlands only has the power to tax if the employee spends at least 183 days in the Netherlands during a 12-month period (or calendar year, depending on the text of the treaty).

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Budget Day 2017: changes to payroll taxes and the Wages and Salaries Tax and National Insurance Contributions Reduced Remittances Act

On Budget Day, September 19, 2017, the caretaker Cabinet presented the package of measures for the 2018 Tax Plan to the Lower House. 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 ('Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen'; WVA), as laid down in the 2018 Tax Plan and the 2018 Other Tax Measures Act. 

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Annual adjustment of salary criterion for highly skilled migrants and increased legal fees 2018

The salary criterion for highly skilled migrants is contained in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen). This also stipulates that salaries are to be adjusted annually by ministerial regulation with effect from January 1 on the basis of recent index figures for negotiated wages, as published by Statistics Netherlands.

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The Supreme Court: interim evaluation of 30% ruling permissible after introduction of 150-kilometer criterion

The 30% ruling is a fixed allowance paid to compensate for the costs of a temporary stay outside the country of origin (extraterritorial expenses). Since January 1, 2012 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 employment or secondment in the Netherlands are eligible for the 30% ruling.

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ECHR dismisses complaints about crisis levy

On December 7, 2017 the European Court of Human Rights (hereinafter: ECHR) rendered judgment in the P. Plaisier B.V. vs the Netherlands case. The case concerned the crisis levy that was imposed in 2013 and 2014 in response to the economic crisis. The ECHR dismissed the objections against the crisis levy.

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Court of Appeals: bonus shares do not fall under the fixed exemption of the work-related costs rules (standard practice criterion)

On January 25, 2018, the Amsterdam Court of Appeals rendered judgment in a case litigated by Meijburg & Co concerning the question whether the allocation of bonus shares can be placed under the fixed exemption of the work-related costs rules. The Court ruled that, for the purposes of the work-related costs rules, the allocation of bonus shares to a select group of employees is generally considered unusual.

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Enforcement of Assessment of Employment Relationships Deregulation Act (Wet DBA) further postponed

On February 9, 2018, the Minister of Social Affairs and Employment and the Deputy Minister of Finance informed the President of the Lower House of Parliament in a joint letter about developments concerning the Assessment of Employment Relationships Deregulation Act (Wet deregulering beoordeling arbeidsrelaties; DBA Act). In the letter they write that the enforcement of this legislation will be further postponed until January 1, 2020.

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