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.
Netherlands – Budget Proposal – tax measures
11 October 2017
On 10 October 2017 the newly formed coalition Government of the Netherlands finally released the Budget Proposal for 2018 -2021.
Budget Day 2017 - Proposed measures in the Income and Wage tax
06 October 2017
On Budget Day (Prinsjesdag), 19 September 2017, a package of tax measures have been presented as part of the budget for the coming year. We provide an overview of the measures relating to individuals, employees and employers below.