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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 ...

Prospect of more opportunities for international transfers of accrued Dutch pension capital

December 14, 2023
The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of ...

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.

Do you know where your employees live and work?

September 27, 2023
An obvious question, but a very important one for tax and social security purposes. The Dutch Supreme Court has ruled that ‘good employment practices’ obliges employers to, in certain circumstances, i ...

Budget Day 2023: changes to payroll taxes and labor market developments

September 20, 2023
In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

The new Netherlands-Belgium tax treaty

June 27, 2023
The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.

Interest on tax due to increase to 6% for personal income tax and several other taxes

June 9, 2023
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

May 9, 2023
The updated Guidelines include several substantive changes compared to the earlier version.

Pro Memoria 2023

January 26, 2023
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

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 ...

Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules

October 5, 2022
Both the memorandum and its overall content had already been announced on Budget Day.

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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