The maximum duration of the 30%-ruling for extraterritorial employees will be reduced from eight to five years, as of January 1st, 2019. To assist you in this transition, Baker Tilly has recorded a webinar for employers, to explain and discuss the consequences of the change.
The webinar focusses on the employer’s legal position, fiscal and administrative consequences and processing, and possible ways to mitigate the consequences for both employer and employee. If you have any further questions regarding of the webinar and the proposed legislation, please contact us.
Additional transitional law for certain cases was presented on October 26th. We note that the transitional law does not offer a concession for all existing cases. More information is available here.
As the transitional law was proposed after the webinar was recorded, it was not mentioned in the webinar. We have therefore discussed the proposed transitional law in a separate webinar.
If you have any further questions regarding the proposed legislation or transitional law, please contact us.
This content was published more than six months ago. Because legislation and regulation is constantly evolving, we recommend that you contact your Baker Tilly consultant to find out whether this information is still current and has consequences (or offers opportunities) for your situation. Your consultant will be happy to discuss the latest state of affairs with you.
Other insights
-
Insight
Minimum taxation Pillar 2: exclusions, safe harbours, and pitfalls
The introduction of Pillar Two model in 2024 provides for a global minimum taxation for multinational enterprises and large companies. What are the exceptions and safe harbours may apply, and what are some of the pitfalls you must watch out for? Our experts explain all.
-
Insight
Pillar Two: How to prepare for the new minimum taxation
From 2024 onwards, multinational enterprises and large companies may be required to pay top-up tax under the Minimum Taxation Act 2024. How do you ensure that your company is properly prepared? We will describe the required steps below.
-
Insight
Pillar Two: Introducing a minimum level of taxation for multinational enterprises and large companies in 2024
On 1 January 2024, a new set of rules for charging taxes will be introduced for multinational enterprises and large companies. What does this minimum tax involve, and what additional taxation and requirements should you expect?
