We have extensive experience in advising individuals and companies regarding international assignments of their employees. We deal with fiscal, immigration and legal hurdles that may impede the success of any international assignment. It is important to start assignments (inbound in the Netherlands and outbound) without having to worry about work- and/or residence permits and tax rulings that may need to be requested, or tax returns that need to be drawn up and submitted in a tax compliant way.
What can we do for you with respect to international assignments?
• Requesting the necessary visa work authorisation and residence permits;
• Immigration and emigration tax advice of the employee;
• Tax treaty analysis regarding the assignment: advice regarding salary splits and applying it where possible. An international salary split applies if the salary of an employee is allocated to two or more countries. For example, a salary split situation arises if an employee or a director enters into a formal employment with a company in another country, while his employment/directorship with his formal employer in his home country will continue. Consequently, this employee will most likely become liable to tax in the host country, while he continues to be liable to tax in his home country. Double tax treaties and/or local tax law should usually prevent double taxation to occur. The idea is to profit from the lower tax brackets on lower income levels in both countries;
• advising about (the tax aspects of) pension plans, including social security.
• Inbound: checking whether or not the 30% ruling applies to the employee, requesting it and submitting it on your/their behalf.
• All tax, and immigration compliance (inbound) and finding the most suitable adviser to do this abroad.
With respect to the Dutch tax compliance for persons leaving the Netherlands while still owning a house here: did you know that you still have to file a Dutch return as non-resident annually as well as filing a emigration tax from (M-form)? Furthermore, did you know that deregistration must take place with the local town hall and Dutch immigration authorities? Fiscal- and immigration penalties may be due if you do not comply with this.