Dutch social security contributions & formal salary split
As you may know, there are quite some upcoming changes to the legislation in the Netherlands not only from a tax perspective but also from a social security point of view. In this respect, we wish to draw your attention to a change in the Dutch social security legislation that will affect formal split employment
New social security treatment of non-taxable expatriate allowances – confirmation from the social security authorities
As indicated in our HRS headline of 30 November 2012, the Belgian social security authorities have recently changed their position in respect of the amount of tax-free allowances that can be exempted from Belgian social security, in a bid to make Belgium and its special tax regime for foreign executives more attractive. Yesterday, the social
New social security treatment of expatriate’s non taxable allowances retroactively applicable as from 1 January 2012
Context Under certain conditions, foreign executives who are temporarily assigned to work in Belgium can benefit from a special tax status. In this case, they are treated for tax purposes as non-residents of Belgium and taxed on their Belgian-source income only. The special expatriate tax status, the rules of which are laid down in an
Interpretation of the 5%-rule for applying EU-Regulation 883/2004
In order to determine whether someone should be considered as working in one Member State only with limited travel to other Member States or as being simultaneously employed in different Member States, one should – amongst others – determine whether or not the activities carried out outside the country of usual employment take up 5%
Update – Program Act published in the Official Gazette
On 21 June 2012, we sent an HRS headline relating to the impact of the new Program Act on occupational pension schemes. A copy of the headline is included in this message. The Act has now been published in the Official Gazette of today. Special social security contribution As from 1 January 2012, the
Special social security contribution
As from 1 January 2012, the draft Finance Act (whose text has now been sent to the Senate) introduces a special social security contribution on premiums and contributions paid to occupational pension schemes. This special contribution amounts to 1.5% on the amount of premiums/contributions exceeding a threshold of EUR 30,000.00 per annum (amount to be
