The Migrantic partners write a weekly tax and/or immigration law column in a local newspaper. These columns are also featured below.

The 30% Ruling and the unfair Dutch legislator

Our government intends to reduce the duration of a tax scheme for expats, the so-called 30% ruling, from eight to five years as of 1 January 2019. The unfairness of this proposal lies in that this decrease to 5 years will apply to both new and existing cases. The 30% ruling gives the possibility to … Lees meer

Categories Tax
Categories Tax

Salary conditions for the 30% ruling and the knowledge migrant residence permit. The differences:

Main rule You can inter alia use the 30%-facility if you have a specific field of expertise that is not or is only scarcely available on the Dutch employment market. This specific expertise is not applicable to the knowledge migrant application, but is considered to be available due to the amount in salary. The Dutch immigration- and … Lees meer

Leave the 30% tax ruling for expatriates alone!

In June, the Dutch Ministry of Finance has (under pressure of left-wing parties including the PVV) presented to parliament a critical report regarding the effectiveness of the 30% tax facility. This facility is intended to cover the extra expenses that an expatriate has when moving to the Netherlands. The report suggests various amendments to the … Lees meer

Categories Tax
Categories Tax

A new start of the year, new immigration policies and regulations

January 1st is a typical date to introduce changes. One of the most common changes is the raise of the salary threshold for knowledge migrants, graduates and EU Blue Card holders. New salary levels were introduced: the knowledge migrant must now receive a salary of € 4,324 (over 30 years) and € 3,170 (under 30 years) gross per month, … Lees meer

Netherlands budget day no Dutch dividend withholding tax for active business structures from 2018

The Netherlands budget day (last Tuesday 20 September 2016) surprisingly also contains some very good international tax news. The government considers that it would be appropriate to extend the existing withholding exemption for participation dividends involving active business structures for parent companies within the EU/EEA to parent companies established in countries with which the Netherlands … Lees meer

Categories Tax
Categories Tax

New social security treaty with China

On 12 September 2016, the Dutch Minister of Social Affairs, Mr. Asscher and his Chinese colleague, Mr. Yin Weimin, signed a social security treaty between the Netherlands and China. The treaty is expected to enter into force in 2017. Why is that important? Dual social security tax liability is a widespread problem for multinational companies … Lees meer

Categories Tax
Categories Tax

Amendments Dutch immigration law

In a previous column I mentioned that Japanese nationals require (once again) work authorisation as of October 1st 2016. This is not the only amendment taking place. As of July 1st, knowledge migrants with a valid residence permit, now have a 3 month period to search for a job after becoming unemployed. This is regardless of the reason for the … Lees meer

The Brexit and its likely implications for tax & immigration law

Immigration As the main objective of the historical Brexit mistake was the desire of England & Wales to take control of its own borders again, the free movement of people will be abolished. The EU will naturally reciprocate. This will undoubtedly mean that all UK (perhaps at that time only consisting of England and Wales) … Lees meer

Exemption work authorisation Japanese nationals will be revoked

Pursuant to a decision of the State Council on December 24th 2014, Japanese nationals have free access to the Dutch labour market. An interpretation of the Dutch – Japanese Trade Treaty (1912) and the Dutch – Swiss Friendship Treaty (1875), based on the most favoured nation clause in the Japanese Trade Treaty, resulted in the conclusion that Japanese are equalled … Lees meer