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Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.

Annual adjustment of salary criterion for highly skilled migrants 2022

December 17, 2021
The gross monthly salaries that apply as of January 1, 2022 have been published.

Budget Day 2021: changes to payroll taxes

September 23, 2021
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Annual adjustment of salary criterion for highly skilled migrants 2021

December 1, 2020
The gross monthly salaries that apply as of January 1, 2021 have been published.

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

November 16, 2020
If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.

Implications of Brexit for frontier workers – update

November 11, 2020
The conditions under which the ‘Frontier Worker’ document can be issued and what the application procedure at the INS involves have now been announced.

Brexit: implications for frontier workers

September 30, 2020
The UK government recently published new policy for all EU frontier workers who work in the United Kingdom.

Budget Day 2020: changes to payroll taxes

September 17, 2020
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Failure to comply with reporting obligation for international postings fineable in the future

September 3, 2020
The Inspectorate SZW did enforce the reporting obligation during the first six months but did not impose any penalties. This trial period ended on September 1, 2020 and thus the freedom to voluntarily ...

The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)

July 2, 2020
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwan ...

COVID-19 measures: Schengen area on lockdown for non-EU residents

June 15, 2020
On March 17, 2020, the EU heads of government decided that travelers from outside the European Union will no longer be allowed to enter the Schengen area, unless it is absolutely necessary for them to ...

Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

May 18, 2020
As a result of the corona crisis, setting an investment on hold and holding the capital raised for it may occur more frequently. If the capital is held in expectation of a new investment, we believe i ...

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