by Lewandowski.Law | Sep 20, 2024 | News
The Dutch Minister of Finance presented the 2025 budget to the parliament on 17 September. A number of changes are anticipated as part of the Tax Plan 2025. Some of the most significant proposed changes include: New group definition in the Withholding Tax Act;...
by Lewandowski.Law | Aug 15, 2024 | News
An entity that posts employees to the Netherlands has the option to grant the temporary worker targeted, tax-free reimbursement for actual extraterritorial costs (ET costs). The Dutch Payroll Tax Act defines ET costs as the additional costs of a temporary stay outside...
by Lewandowski.Law | Jul 10, 2024 | News
The Dutch State Secretary of Finance recently published an updated decree on the VAT treatment of supply of staff. The decree includes clarifications on the situations in which the provision of personnel does not result in VAT. In principle, the provision of labour...
by Redaktor | Jun 26, 2024 | News
The Council of the European Union has extended the Temporary Protection Directive for another year, until 4 March 2026. The directive has been in force since 4 March 2022. Persons who have resided permanently in Ukraine and left the country on or after 24 February...
by Redaktor | Jun 17, 2024 | News
The Dutch Ministry of Justice has published its migration report for 2023. Last year, 332,863 people arrived in the Netherlands, 17% less than in 2022. Meanwhile, the number of refugees from Ukraine admitted in the Netherlands increased from almost 91,000 to 110,000....
by Redaktor | Jun 6, 2024 | News
The Dutch Minister of Social Affairs and Employment has submitted a draft bill on clarifying the assessment of employment relationships and legal presumptions (Verduidelijking beoordeling arbeidsrelaties en rechtsvermoeden, VBAR) to the Council of State. In practice,...
by Redaktor | Mar 12, 2024 | News
The Netherlands is intensively preparing for the introduction of a completely new system of ‘’admitting‘’ (toelating) the provision of labour. Soon, hirers of labour will only be able to source workers from permitted entities. The sourcing of workers from non-admitted...
by Redaktor | Oct 15, 2023 | News
The Netherlands imposes a system of PIT addition for the private use of company cars by employees (the so-called bijtelling). If an employer makes a company car available to their employees, a corresponding addition to the employee’s income tax base is due in...
by Redaktor | Oct 1, 2023 | News
The Protocol amending the double tax treaty, signed in October 2020, means a number of changes for taxpayers with ties to Poland and the Netherlands – including with regard to permanent establishments, profits from real estate or pension funds. An anti-abuse...
