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Transition period for reduction maximum duration 30%-ruling
22 October 2018
In a recent (15 October 2018) update of the Tax Plan 2019, the Dutch government has reconfirmed its intent to reduce the duration of the 30%-ruling from eight to five years as of 1 January 2019, but contrary to the initial proposal a transition period of two years is proposed.
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 advice & compliance
VAT
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.