Search in our news section

Last updated : 07-10-2021
6% VAT rate for disposable blood plasma sets by dutch tax authorities
06 July 2018

Corporate Tax Services

Company Formation Services

Corporate Structuring

On 8 June 2018 the Dutch tax authorities have published on their website that the reduced VAT rate of 6% is also applicable on the distribution of disposable blood plasma sets.
Court of Justice expands the simplified ABC-supple chain transaction regulation for VAT
04 May 2018

VAT & compliance & reporting

International VAT levy

On 19 April 2018 the European Court of Justice has expanded the simplified ABC supply chain transaction for VAT. In a standard A-B-C supply chain transaction, the business operator in country A sells to a business operator in country B, who in turn sells the goods to a business operator in country C. The goods move directly from country A to country C.
Duration 30%-ruling reduced from eight to five years
25 April 2018

Accounting & Corporate Secretarial Services

Global Mobility Services

International labor and cross border assignments

Last year, the Dutch government announced that the duration of the 30%-ruling will be reduced from eight to five years as of 1 January 2019. Recently, the Council of Ministers has agreed to this change. The change in the duration stems from an evaluation of the 30%-ruling done in 2017.
Reduction of legal fees IND residence permits as of 3 May 2018
13 April 2018

Global Mobility Services

International labor and cross border assignments

The IND has recalculated the cost price of various residence permits as a result of which the legal fees of certain residence permits will be reduced as per 3 May 2018. The legal fees of the following residence permits will be reduced accordingly:
The Dutch dividend withholding tax exemption broadened (2018)
19 January 2018

Corporate Tax Services

In our news item of 27 September 2017, we already informed you of the intended broadening of the Dutch dividend withholding tax exemption at source to include distributions to qualifying shareholders in treaty countries (next to the already existing exemption for qualifying resident of EU/EEA countries).
Dividend withholding tax for Cooperatives in the Netherlands (2018)
19 January 2018

Corporate Tax Services

Company Formation Services

Corporate Structuring

In our news item of 27 September 2017, we already informed you of the intended amendment of the Dutch dividend withholding tax legislation to also apply to Cooperatives. This legislation has come into force as of 1 January 2018.
The social security premium percentages determined for 2018
22 December 2017

Global Mobility Services

The premiums for the employee and national insurances have been presented in the 2018 Budget. The Minister of Social Affairs has also determined the premium percentages for the sector funds for 2018. These premium percentages relate to the financing of the Unemployment Insurance Act.
Salary criteria 2018 - highly skilled migrants
12 December 2017

Payroll & HR services

Payroll & HR

The salary criteria for permits based on the highly skilled migrant program and the ICT directive for 2018 are known. The minimal monthly salary requirements are as follows:
The Netherlands: Common Reporting Standard
30 November 2017
As from 1 January 2016 the Netherlands introduced the Common Reporting Standard ("CRS") which has been incorporated in Dutch tax law. This means that as from 1 January 2017 financial institutions will need to report information gathered in 2016 to the Dutch tax office.
Approval for tax exemption under tax treaties Gulf States
16 November 2017

Bahrain

Kuwait

Oman

Saudi Arabia

United Arab Emirates

On 7 September 2017 the State Secretary of Finance issued a Decree in which an approval is included for Dutch residents to use the tax exemption on certain employment income that is (partly) taxable in one of the Gulf States. Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates fall under the Gulf States.