New expat regime in Belgium – update
We refer to our previous newsflash of 3 December 2021 in which we informed you that the Belgian government formally filed draft legislation in federal parliament regarding among others the changes to the Belgian expat tax regime (on 1 December 2021). In the meantime, the draft legislation has been discussed for the first time in
Dutch 30% tax ruling: from 8 to 5 years – update
In our Newsflash of 24 April 2018 we already referred to the announcement of the Dutch government that it will reduce the maximum duration of the 30% ruling, notably from 8 to 5 years. It is anticipated that this reduced application will be applicable as of January 2019 for both new and existing employment situations
Dutch 30% tax ruling: from 8 to 5 years
The Dutch 30% ruling is often referred to as a beneficial tax regime, subject to a set of conditions, for employees who are hired abroad (i.e. transferred from abroad or recruited from abroad) to work in The Netherlands. An important condition is that the employee must hot have lived within 150 kilometres of the Dutch border
30% ruling and 150 km rule: no systematic overcompensation according to Dutch Supreme Court
According to the Dutch Supreme Court, the 150 kilometre criterion under the 30% ruling for employees hired from abroad (expats) is EU proof. The limits of the ruling (the ‘30% of the taxable base’ and the ‘150 kilometre distance from the Dutch border’) were set in such a way that the 30% ruling does not
Update – Netherlands – Case law on the 150 km criterion of the 30% regime
As mentioned in our headline of 27 February 2015, the European Court of Justice (‘ECJ’) issued a preliminary ruling on the question whether the 150 km criterion of the 30% regime for incoming workers is to be upheld. The ECJ was of the opinion that the 150 km criterion – in itself – does not
