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Bilateral APAs and mutual agreement procedures (MAPs): why the interest due may differ

May 10, 2023
Interest on tax due and late payment interest also often play a role in the adjustment or reassessment of the profit. Sates involved maintain different national rules on interest, which can result in ...
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Working from home: action required

April 28, 2023
Recently, it became clear that the European Commission was working on a so-called framework agreement that makes it possible to work from home up to 50%, without an employee becoming socially insured ...
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EU Commission: homeworkers may also work from home up to a maximum of 49% after July 1, 2023 without consequences for their social security position

April 5, 2023
In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is es ...
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Report on Foreign workers and payroll taxes

February 22, 2023
The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.
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Legal protection under Pillar II - or more to the point: the absence of it

February 14, 2023
As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterpr ...
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Deadline work-related costs rules

February 9, 2023
Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then th ...
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Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
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Annual adjustment of salary criterion for highly skilled migrants 2023

December 1, 2022
The gross monthly salaries that apply as of January 1, 2023 have been published. For the coming year, the salary criterion will be increased by 3.47%.
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A Global outlook on benefits

November 29, 2022
How can you use terms of employment to create greater employee involvement? How do you incorporate ESG into your terms of employment while at the same time realizing cost savings? A recent public ...
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Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

November 14, 2022
Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...
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Aldo Mariani appointed as Head of Global Tax Dispute Resolution and Controversy Services network

November 14, 2022
Aldo Mariani has been appointed as Head of Global Tax Dispute Resolution and Controversy Services network
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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.
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