New temporary agreements have been concluded between Belgium, Germany and the Netherlands as a result of the Covid-19 situation. These temporary agreements entail that cross-border workers in salaried employment who normally work in the other country than their country of residency, under these agreements may determine their” home working days” as “days worked in this … Lees meer
The Migrantic partners write a weekly tax and/or immigration law column in a local newspaper. These columns are also featured below.
Leon van Baal
Newsflash Travel allowance
Fixed travel allowance extended until April 1, 2021 An employer still does not have to face any tax consequences to a changed travel pattern of the employee who works much more from home due to the corona measures. In any case, until 1 April 2021, he/she may continue to rely on the original facts on which … Lees meer
Work space in your own home: Substantial shareholders and their home office
The corona-virus means increasingly working from home, not only by employees but also by private entrepreneurs (including self-employed persons) and the employees who are also so-called DGAs (employees also being substantial shareholders with their own company, further: BV). Until recently, the tax rules for these three groups were very clear: in most cases there was no fiscal … Lees meer
UPDATE 30% facility- Salary criteria 2021
To qualify for the 30%-ruling of the salary criteria the employee should have a taxable salary during the term of the arrangement -i.e. continuously and per annum – exceeding the minimum annual taxable salary criteria as prescribed by the Dutch tax authorities. For 2020 the gross taxable salary for the 30% facility must be more … Lees meer
30% ruling ending on 1 January 2021?
January 2021 not only means the end of Donald Trump as president but for many also the end of the 30% -facility. In this news alert we would like to inform you about the current state of affairs as well as the tax consequences and tax planning considerations. Introduction As of 1 January 2019, the … Lees meer
THE CLOCK IS TICKING! Brexit update: residence rights UK nationals and tax / social security in a no-deal Brexit scenario
The clock is ticking, a little over 2 months left. Boris Johnson has just mentioned that the UK should get ready for a no-deal Brexit unless there is a fundamental change of approach from the European Union. Where does this leave the UK nationals living in the Netherlands? Rights of UK citizens residing, working and/or … Lees meer
A Profitable Way Out of Brexit for Wealthy UK Residents
Are you looking for migration opportunities because of Brexit? The Netherlands offers a wholesome package with an outstanding healthcare system and a steady top ten World Happiness Index ranking. The Netherlands is by far the best friend of the UK on the European continent with a very good physical (Schiphol, Rotterdam / The Hague and … Lees meer
Newsflash 2019 Budget: a random ‘Act’ of unfairness: 30% ruling to be decreased to 5 years with a horrendous transition measure
A few days ago the text of the new proposed transition legislation has been published regarding the decrease of the 30% duration from 8 to 5 years per next year. We also refer to our last newsflash about this here. A lot of Dutch news agencies mentioned and still mention that the measure to decrease … Lees meer
Newsflash 2019 Budget: 30% ruling to be decreased to 5 years: new transition measure for existing cases; how Unilever indirectly made expats in the Netherlands happy!
Moderately good news for many expats that felt justifiably cheated by the Dutch government since their 30% tax ruling duration was about to be shortened from 8 to 5 years on the 1st of January 2019 without any transition period. See our last newsflash about this here. As Unilever decided to keep its UK head office and … Lees meer
Newsflash 2019 Budget: 30% ruling to be decreased to 5 years without a normal transition measure for existing cases; Rutte sending expats into the Dutch desert
Despite the risks of a trade war and a hard Brexit, it is time to give the people of the Netherlands something back, prime minister Mark Rutte said on Tuesday evening, when asked about the government’s 2019 spending plans. ‘Together we have journeyed through the desert and we’ve had to cough up €51bn,’ the prime … Lees meer