Salary norms 30% scheme
By Taxperience on December 2024
Just before Christmas, the Tax Authorities published the 2025 salary norms for the 30% scheme. As of 1-1-2025, these are as follows: Employee younger than 30 years old with a Master's degree: € 35,468 (2024: €35,048) Employee aged 30 or older: € 46,660 (2024: € 46,107)
2025 Salary standards Knowledge migrants and European Blue Card Holders
By Taxperience on December 2024
2025 Salary standards Knowledge migrants and European Blue Card holders published As of 1-1-2025, the following standard minimum salaries apply to the groups mentioned below:
Preliminary tax assessment 2025 for expats
By Taxperience on December 2024
Should you advise your expats to apply for a provisional assessment in 2025? Perhaps a strange question towards the end of the year, but unlike in previous years, it is fast becoming a very important question. Part of the Dutch 2025 tax plan which is currently being discussed in the S …
Budget Day Special 2024
By Taxperience on September 2024
This Budget Day Special outlines important proposals in the 2025 Tax Plan and additional legislative proposals. Many proposals have already been announced, for example in the Spring Memorandum.
2024 year-end attention points 30% ruling
By Taxperience on August 2024
Now that the holiday period is slowly coming to an end, we would like to bring some items in relation to the 30% ruling to your attention on which also the Tax Authorities will focus.
Transitional arrangement for UBO Register ended
By Taxperience on August 2024
New rules for Wwft institutions regarding the UBO register effective from August 1, 2024. In the Parliamentary letter dated April 17, 2024, a new procedure for consultinginformation on Ultimate Beneficial Owners (“UBO”) information was announced for institutions subject to the Anti-Mo …
Demonstrating Control Over Risk (Transfer Pricing)
By Taxperience on July 2024
The OECD's February 2020 publication with Transfer Pricing Guidance on Financial Transactions has equipped tax authorities with enhanced tools to scrutinize taxpayers' transfer pricing policies, which are increasingly being utilized in practice.
Work-related personal mobility – Data collection start
By Taxperience on July 2024
Following the various media statements from the Dutch government, you have probably noticed that the data collection obligation for work-related employee mobility has started as of July 1, 2024. This obligation applies to employers with more than 100 employees.
Introduction of mandatory E-invoicing in Italy per 1 January 2019
By Taxperience on July 2024
With the Budget Law for Fiscal Year 2018, Italy introduced a mandatory e-invoicing system for domestic invoices. Such e-invoicing obligation already exists for so-called “Business to Government" supplies and per 1 January 2019, this obligation will be extended to general “business-to- …
