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Review of the 30% salary requirement 2021

In order to be eligible for the 30%-facility, a crucial requirement is that the employee is obliged to have specific expertise. This requirement is met in case the employee’s taxable salary during the entire term of the 30% facility meets the salary criterion each taxable year.

The annual required taxable salary is not fixed but is indexed by the Dutch tax authorities every year. For 2021 for example, the salary should be above EUR 38.961 or EUR 29.616. For employees under the age of 30 with a qualifying master’s degree the salary requirement for 2021 amounts to or EUR 29.616.

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Delays at IND and DTA in their decision making process

As you may know, the Dutch Tax Authorities (DTA) take 12-16 weeks before they decide on 30% ruling applications (once decided the DTA decision will have retro-active force to the date as applied for) Not only the DTA have serious backlogs In the past, the standard...

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2022 Budget Day proposals: tax package

Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). As expected the Tax Plan contains a proposal for an amendments to work-related cost rules in...

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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...

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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....

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