As you may have seen in the articles on our website we are well informed of all national and international tax related issues as regard to the redundancy / severance payment. We however also offer all legal advisory and assistance required when you are in the process of discussing your – rights to a – severance payment with your employer. … Read More
Oberste Gerichtshof hat Fragen bezeichnet an den Gerichtshof der Europäischen Union auf der 150-Kilometer-Grenze für die Anwendung der 30%-Regel
Der Oberste Gerichtshof hat am August 9, 2013, Fragen bezeichnet an den Gerichtshof der Europäischen Union auf der 150-Kilometer-Grenze für die Anwendung der 30%-Regel. Nach dieser 30% Regelung kann ein niederländischer Arbeitgeber eine Pauschale bis zu einem gewissen unversteuert aus dem Ausland Mitarbeiter von kurzen 30% des Gehalts angezogen geben. … Read More
Supreme Court refers questions to the Court of Justice of the European Union on the 150-kilometer criterion under the 30% rule
The Supreme Court has on August 9th, 2013, referred questions to the Court of Justice of the European Union on the 150-kilometer border criterion for the application of the 30% rule. Under that scheme, a Dutch employer can give a flat fee to a certain untaxed attracted from abroad employee of short 30% of the salary. … Read More
Prejudiciële vragen over 150 km-grens in 30%-regeling
De Hoge Raad heeft op 9 augustus 2013 prejudiciële vragen gesteld aan het Hof van Justitie van de Europese Unie over de 150-kilometergrens voor de toepassing van de 30%-regeling. Op grond van die regeling kan een Nederlandse werkgever een forfaitair bepaalde onbelaste vergoeding toekennen aan een uit het buitenland aangetrokken werknemer van kort gezegd 30% van het loon.… Read More
150 kilometer criterion under the 30% ruling is allowed
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
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
