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New Tax Treatment of Commercial Pensions-China

Posted by on April 25th 2018 in News

On 2 April 2018, Circular No. 22 was issued announcing a new pilot program for the deferred tax treatment of commercial pensions for individual income tax purposes. This circular applies from 1 May 2018 to 1 May 2019 for the residents of Shanghai, Fujian province, and Suzhou Industrial Park in China. Contributions to a commercial…


Are You Prepared for IND Checks this Year?

Posted by on April 24th 2018 in Blog

On 1 January 2018, the IND (Immigration and Naturalization Service) office in the Netherlands announced that it would be increasing the number of visits to sponsoring employers this year to ensure that recognized sponsors are in line with the Modern Migration Policy. These checks may result in fines up to € 3.000 per infraction committed…


Important Proposal to Change the 30% Ruling

Posted by on April 23rd 2018 in News

Members of the Dutch government recently met and have agreed on a proposal to reduce the 30% ruling for new and existing cases. This proposal will be part of the 2019 budget, and if approved by Dutch parliament, become effective January 1, 2019. This proposal will have some important consequences for individuals working in the…


Denmark Releases Updated Expat Tax Guide

Posted by on April 19th 2018 in News

The Customs and Tax Administration of Denmark has released an updated guide as of 10 April 2018. This guide encompasses the “Tax scheme for foreign researchers and highly-paid employees” and includes the updated amounts and rates applicable in 2018. You can find the guide in English here.


Sweden Publishes a Clarification on their Non-resident Taxation Policy

Posted by on April 16th 2018 in News

As of 8 April 2018, a clarification has been made from the Swedish Tax Agency. Under the Law on Special Income Tax on Non-Residents (SINK), Sweden grants a 25% employment tax exemption to qualifying foreign key staff members temporarily employed in Sweden. This only applies to non-residents outside the EEA or Switzerland that have obtained a…


Income Tax Exemption for Expats – Cyprus

Posted by on April 16th 2018 in News

The Tax Department of Cyprus has made a clarification on its earlier circular EE 2017/4 from 24 July 2017 regarding the income tax exemption for expats, who have not previously resided in Cyprus and are currently employed in Cyprus, under article 8(23) of the Income Tax Law. The Income Tax Law states that an individual…


Adjustment of Application Fees

Posted by on April 5th 2018 in News

As of 3 May 2018, the IND office will apply new fees for several types of residence permits and the permit for recognized sponsors. The following represents the current and new prices for each application. Application Current Fee New Fee (Per 3 May 2018) To work on a self-employed basis € 1.336 € 1.325 To…


Ruling on Treaty between Belgium and Netherlands

Posted by on March 22nd 2018 in News

A new ruling has been made regarding the Belgium-Netherlands Income and Capital Tax Treaty (2001). On 25 January 2018, the Supreme Court made a decision regarding a professional cyclist that was employed by two Belgian cycling teams during 2007-2009. This cyclist had many races outside of Belgium; in the Netherlands, Italy, Australia, France, Luxembourg, and…


Latest Update on the Brexit Deal- Transition Period Set

Posted by on March 20th 2018 in News

A transition deal between the EU and the UK has been met as both parties agree on an end date for the transition period to be December 31, 2020. A withdrawal draft agreement has been made with plans for the EU 27 to sign at the European Council Summit later this week. The agreement appears…