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150 kilometer criterion under the 30% ruling is allowed

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The Advocate-General for the Supreme Courst has given his view on the 150 kilometer criterion under the 30% ruling. He has stated that, although this new criterion could be faulted, it is not in breach with EU laws.

Therefore to his opinion the 150 kilometer criterion may be taken up in the relevant tax laws. In most cases the Supreme Court follows the opinion of the Advocate-General, however we have to await the verdict of the Supreme Court to be sure.

Please see this article for the final verdict on the 150 kilometer criterion.

Case law 150 kilometer criterion under the 30% ruling

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Some confusion has recently arisen by two different lower tax courts (Breda and Haarlem) regarding the 150 kilometer criterion. The lower tax court in Breda has recently ruled that the 150 kilometer criterion under the new (2012) 30% legislation is not in breach with EU law. Even more recently however the lower tax court in Haarlem has decided the 150 kilometer criterion IS in breach with EU law. The Dutch Supreme Court will have to give certainty on the matter.… Read More

Changes in Dutch taxation and social security for flight personnel

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As of April 2011 flight personnel living in The Netherlands, and who work for an airline company located in Great Britain, will face some changes in their (future) taxation. This is because the treaty of avoidance double taxation between The Netherlands and Great Britain has been revised, amongst others with respect to the taxation of flight personnel. To summarize, as of April 2011 flight personnel will temporarily have a choice as to in which country they are effectively taxed.… Read More

Summary of the requirements 30%-ruling

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On regular basis we advise expats and/or their employers on the 30%-ruling, part of this advisory is preparing the actual request for the ruling. As the interest of being granted the ruling can be very high, it is worthwhile to invest sufficient time to assess the exact situation of the employee compared to the applicable legal requirements. … Read More

Stamrecht BV / Standing right company

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Please note as of the year 2014 it will most likely not be possible any more to use the stamrecht facilities, please see our recent article.
In case of a severance payment a so called stamrecht or standing right limited liability company (BV) can be incorporated by the employee; the recipient of this severance payment. To this stamrecht BV the severance payment can be paid by the former employer without withholding any wage tax/premium. Depending on the facts it may be differ, but starting from a severance payment in excess of appr. EUR 75,000 a stamrecht BV may well be interesting. In case the employee has the benefit of the 30%-ruling, the BV can be used to retain this ruling and its benefits. … Read More

Tax, premium social security and employer healthcare insurance contribution benefit in the year of migration

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In most cases a tax and premium benefit can be achieved in the year of migration, either moving to or moving out of the Netherlands. As to the premiums this benefit follows from the fact that premium can be calculated on a time related basis. … Read More