People Services

Conditions announced for ‘Temporary emergency bridging measure to retain jobs’

The scheme provides for compensation for payroll costs if an employer expects and ultimately experiences a decline in turnover of 20% or more as a result of the corona crisis. Compensation will be granted in relation to the decline in turnover and will amount to 90% of the eligible payroll costs.

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COVID-19 measures: Schengen area on lockdown for non-EU residents for 30 days

On March 17, 2020, the EU heads of government decided that travelers from outside the European Union will no longer be allowed to enter the Schengen area, unless it is absolutely necessary for them to do so. The Netherlands will follow this up by closing its borders to citizens from outside the EU from March 19, 2020 at 6.00 p.m.

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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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