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.
The Netherlands as an alternative to Cyprus
Following the recent financial events in Cyprus, investors maybe considering to change their Cyprus holding and/or finance company to a company located elsewhere in the European Union. The Netherlands offers not only an interesting tax regime but also offers a well established infrastructure. Although the banking sector in the Netherlands is considerable in size – in relation to the economy as a whole – the Dutch economy is established very broadly. Not leaning heavily on one single sector, making it less vulnerable. The Netherlands offers a wide range of interesting tax treaties with in excess of 200 different countries. … Read More
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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
