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Transitional rules for 30% ruling also apply to adjustment with retroactive effect

April 24, 2024
Even if the 30% ruling is applied with retroactive effect in the payroll records in 2022 or 2023, employees will still fall under the transitional rules. This was announced by the Dutch tax authoritie ...

Motion adopted to propose new legislation on Management Equity Plans

April 12, 2024
The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked t ...

Survey report Future of Reward

April 5, 2024
Curious about how companies envision rewards in the future? Our recent research offers insights into the evolving landscape of reward strategies. If you are eager to grasp what lies ahead in the realm ...

Meijburg Legal advises Triodos Energy Transition Europe Fund

February 16, 2024
Meijburg Legal advises Triodos Impact Strategies N.V.’s Triodos Energy Transition Europe Fund (TETEF) in relation to a substantial mezzanine financing arrangement for GIGA Storage B.V. and its subsidi ...

New decree on the allocation of severance payments in an international context

February 8, 2024
On December 15, 2023 the Ministry of Finance published a new decree on the allocation of taxing rights in respect of severance payments in an international context. The decree took effect on January 1 ...

More inspections by immigration authorities

February 2, 2024
The vast majority of work-based residence permits issued in the Netherlands every year are for the purpose of employment as a highly skilled migrant or intra-company transferee. To employ these highly ...

Pro Memoria 2024

January 25, 2024
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

Tentative agreement on the European Single Access Point (ESAP)

January 8, 2024
The gateway to corporate information and investment products, opening soon? Tentative agreement on the European Single Access Point (ESAP) The European Commission has published a proposal for the c ...

Employee incentive trends – SAR plan’s: your incentive plan for 2024

December 18, 2023
Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...

Annual adjustment of salary criterion for highly skilled migrants 2024

December 5, 2023
The gross monthly salaries that apply as of January 1, 2024 have been published. For the coming year, the salary criterion will be increased by 6.45%.

Where CSRD meets legal

November 22, 2023
Dutch research (SEO Amsterdam Economics and University of Amsterdam) showed that more than 25% of the companies that should report under the Corporate Social Sustainability Directive (CSRD) in 2025 ar ...

30% ruling scaled back even further

October 27, 2023
As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

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