Exchanging your driver’s license as a foreign national

Driving in the Netherlands is pretty easy. The roads are safe, drivers give each other enough space (unless you came across a so called “bumperklever”) and the rules are clear. Or aren’t they..?

Not everybody is aware of the fact that, if you don’t have an EU / EFTA (‘European Free Trade Association’) country driving license which has been issued less than 10 years ago, you will need to exchange the license within 185 days (for citizens from outside the EU / EFTA) or 2 years (for EU / EFTA citizens) after your registration at the town hall or Expat Center, even if you have been registered at the temporary address.
For instance: German license, issued in 1985? Exchange it within two years. South Africa, issued in 2015? Exchange it within 185 days. But ha! Iceland, issued in 2014? You can keep it until the license expires. But, if you would prefer to, you can choose to already exchange it for a Dutch one.

The exchange process can be easy in some situations. If you are eligible for the 30% ruling, and this has been approved by the Dutch Tax Office, you (and your partner and children, nice detail!) can use the confirmation letter to easily exchange the license. If this is the case, then there’s nothing much more to do than the following:

‘Eigen Verklaring’

At first, you need to go to your municipal office of the municipality where you have been registered, to obtain a document called the Health Form (‘Eigen Verklaring’). Did you register in Amsterdam at first, moved to Haarlem in the meantime and changed your address a couple of days before? Check https://mijn.overheid.nl/?r=1 (login with your Digi-D code, I will explain more about this in my next article), and check whether or not the address change has been processed. This may take a couple of days.

The Eigen Verklaring will cost you around € 35,- and is in Dutch, but via the The Hague website https://www.denhaag.nl/en/driving-licence/driving-licence-statement-of-health.htm, you can find the translation on the second page of the PDF document.

‘Verklaring van Geschiktheid’

If the answer at one of the questions is “YES” in the health form, you will need a health check by a doctor. After approval from the doctor, you can send the form to the CBR (Centraal Bureau Rijvaardigheid – Central Road Aptitude Bureau). The CBR will then process the declaration and send you the confirmation that the certificate of fitness (‘Verklaring van geschiktheid’) has been registered. As soon as you have received this confirmation, you can return to the town hall office (probably by appointment), where you will need to submit:

  • Your original, valid foreign driving license (if necessary: with translation or a statement from the embassy);
  • The confirmation from the RDW, that the certificate of fitness has been registered;
  • One identical, recent colored passport photograph;
  • And the approval for your 30% ruling.

Sometimes, depending on the town hall and in case your license has been issued outside the EU / EFTA, you will also need to show proof that you have indeed been living in the country that issued your license for more than 185 days. You can do this by bringing a rental agreement, employment contract, salary slips, et cetera.

As soon as the municipal fees (around € 40,-) have been paid, the municipal office will send the entire application and your foreign license for evaluation to the RDW. If the application is granted, the RDW will send a letter to your home address within two to three weeks that you can collect your new Dutch driving license at the municipal office. During these two to three weeks, you are officially not in the possession of a valid license, meaning that you are not allowed to drive and you are not insured if you decide to drive after all. The police can also give you a fine for this, worth € 360,-.

Important: if you would like to keep your original driving license, you must submit a request with your application, for instance, that you will need it in your home country. This won’t guarantee that you will get it back, but at least you tried.

If you are not eligible for the 30% ruling, or your license has been issued in one of the countries that have specific rules and regulations, it might be easier to ask us to assist you on this. Interested? Call our office on 020 – 70 70 551 or send me an email: vankempen@expatmanagementgroup.com. We are happy to help!

 

Miriam Van Kempen
Expat Management Group

Scientific researchers and students from third countries enjoy more mobility and flexibility within the EU

On 23rd May 2018 the EU implemented Directive 2016/801 which will increase mobility for students and researchers within the European Union. Researchers that fall under specific programs as part of the EU already enjoy work permit exemptions in certain circumstances if the program is funded by the EU and if the researchers possess a valid employment agreement from the host institution.

For students who have recently graduated or who graduated 2 years ago, it will be easier to obtain a work permit for an internship as they no longer need to provide any proof of the internship being necessary or relevant but only that it serves an educational purpose. Foreign students with a valid residence permit for ‘study’ will also be allowed to work 16 hours per week next to their studies with a valid work permit. This used to be 10 hours per week or during the summer months full-time.

Mobility for researchers within the EU will be stimulated as well as researchers will be allowed to remain longer periods in the other EU Member State than previously. The condition is however that the researcher has a valid residence permit as a researcher in another Member State and that the research is part of the same research program.

Another change is that students and researchers with a valid permit for research or study in another Member State, can stay in the Netherlands for longer than 90 days. In this case students and researcher no longer have to apply for a Dutch residence permit for their research or study at a Dutch university. This is also applicable for family members accompanying students and researchers to the Netherlands. Should this be the case, please let us know and we can inform you on the steps that needs to be taken when students and researchers have arrived in the Netherlands.

If you employ researchers from other EU Member States as a research organization and/or have further queries please do not hesitate to contact EMG directly

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Dutch House for Whistleblowers Act

Research among works councils: employees do not dare to report wrongdoings

One in three employees does not feel comfortable to report misconduct. One in seven says there is a culture of fear within their organization. This is revealed by the Outlook Reporting procedures and Integrity provisions 2017 (Verkenning Meldprocedures en Integriteitsvoorzieningen 2017), an investigation among more than 430 works councils, conducted by the in 2016 founded Dutch House for Whistleblowers. Since 1 July 2016 whistleblowers are granted protection by the Dutch House for Whistleblowers Act. This law stipulates, among other things, that organizations with more than 50 employees must have a reporting procedure for suspicions of misconduct, which also protect whistleblowers against detriment.

Internal reporting procedure

Organizations still have to take substantial steps to comply with the law: only 48% have drawn up an internal reporting procedure for misconduct that meets the new regulations. And there is every reason to speed up. In many organizations, employees do not want to report. This is evident from the research of the House for Whistleblowers.

Incidentally, only having a reporting procedure is not sufficient. Employers must inform their employees about the procedure and ensure a secure reporting climate, in which employees also feel comfortable to address misconduct. Employers still do not pay enough attention to this. A quarter of the works councils gives insufficient support to the efforts of the own organization to promote integrity. Also, not every organization has a safe reporting culture, according to the works council: • One in three thinks that employees do not feel comfortable to report abuse. • One in seven says there is a culture of fear in their own organization. • In the semi-public sector, the works council is least positive about the organizational culture.

Confidential advisor

Employers must also provide a good infrastructure for reporting. This includes, in addition to a reporting procedure, a confidential advisor, a code of conduct and a research protocol. The House for Whistleblowers also studied these aspects. In almost all organizations a confidential advisor can be found (89%), just like a code of conduct (80%). At the same time, there is enough to say about the current reporting structure. The counselor is still insufficiently visible and are not relied upon enough. Codes of conduct are insufficiently updated. Only 60% of employers have an internal research protocol. As a result, organizations are too often not prepared for internal investigations. And the most effective measures are taken the least: 46% have a written integrity policy, 47% have an ethics, compliance or integrity officer. This image is confirmed by the Eurobarometer on corruption of Transparency International, which gives an overview of the current state of corruption in Europe. The barometer shows that one third (68%) of Europeans thinks that corruption is widespread in their own country and the vast majority (79%) says that the links between the business community and politicians in their country lead to corruption. Just under three-quarters (73%) say that there is corruption in the national public institutions and that the measures against corruption are inadequate. Only a minority of all respondents says that there is sufficient transparency and supervision of the funding of political parties. A third (33%) of the respondents thinks there are enough successful prosecutions.

Organizations have every interest in a good reporting infrastructure. Through reports of alert employees, organizations can solve the problem internally, learn from it and prevent it from getting worse.

JahaeRaymakers provides advice to organizations for formulating integrity policy and the drafting of adequate reporting procedures.

Joyce Boonstra-Verhaert

Public accessibility UBO register further expanded

By Madelon Stevens & Yvette Hermans

Fourth Anti-Money Laundering Directive

On 19 December 2017, the European Commission published a revision of the Fourth Anti-Money Laundering Directive (2015/849) with the result: public access to the national (‘ultimate beneficial owners’) UBO registers and interconnection of these register within the EU.

The fourth anti-money laundering directive yet created obligations in the area of ​​identifying UBOs of legal entities and legal constructions, storing that information and the different levels of access to the registers. The revision aims to go even further than the current Fourth Anti-Money Laundering Directive.

  • The UBO register of companies and legal entities operating in the European Union becomes publicly accessible. A legitimate interest in accessing the UBO register is no longer necessary;
  • For trusts and similar legal constructions, a separate UBO register is made mandatory, which only becomes accessible to persons with a legitimate interest;
  • In order to increase cooperation between the authorities of the different Member States, national registers will be better aligned with the registers of Member States;
  • Information about bank accounts, safes (‘safe deposit boxes’) and ownership of immovable property must be recorded.

Dutch UBO Register

On 31 March 2017, the Netherlands offered the UBO register bill for consultation. The Netherlands is lagging behind the implementation of the fourth anti-money laundering directive. At the moment it is still unclear how the Dutch UBO register will exactly look like, but it is expected that the UBO register will be implemented in Dutch legislation before the summer of 2018. As far as the implementation of the current revision is concerned, it should be noted that it must at first be approved by the Council and the European Parliament. The tightened rules will then probably apply to the UBO register for companies and legal entities by the end of 2019, and for trusts and similar legal constructions in early 2020.

De Breed & Partners financing opportunities: WBSO and MIT

How does De Breed & Partners fit into DBI?

De Breed & Partners helps technology companies understand the funding puzzle: crowdfunding, equity, subsidies, grants, tax incentives. Revolutionary innovations cannot be invented without funding. Companies often unfortunately lack the expertise necessary for successful funding applications and finding the required R&D budget can be difficult.

De Breed & Partners seeks to support both the entrepreneurs of today and entrepreneurs of the future. In addition to subsidy applications, De Breed & Partners offers active leadership in the managing of the most important forms of capital investment, namely, personnel costs. They help solve the funding puzzle between equity, loans, subsidies and government grants for a solid base of finance for your company.

Who?

De Breed has a database of a few thousand clients which are mostly SMEs, startups and freelancers. They stress, ‘whatever growth phase you are in, together we find the right tools to make innovation and growth possible.’

The core customers of De Breed & Partners are SMEs in technology innovation. The industry trend is towards software development because less capital is required. A software company is smaller, the projects are more scalable and hence advantageous for investors.

Over the last fifteen years, De Breed & Partners has submitted over 15,000 applications with a 99% success rate for more than 2,000 clients. The total subsidy sum exceeds € 300 million.

If a DBI relation was to approach you for help regarding financing, what would be the process?

We typically have innovative companies approach us. Then we solve their financing puzzle with a combination of equity from investors, bank credit, crowdfunding. We assess what financing best suits their business and file the appropriate applications. We have ongoing customer relationships as some funding requires yearly applications and financing needs are subject to change.

De Breed & Partners is most active in WBSO applications. The WBSO is a wage subsidy from the Dutch government to promote R&D for the salaries of developers.

The RVO is natural opponent, however, the RVO doesn’t provide much help for applications. SMEs of typically 10-20 employees can’t write the applications with any better than a 10% success rate. This is where De Breed & Partners enters the ecosystem; to …the brick wall which exists between SMEs and funding. It is De Breed & Partners which enables innovative companies to access the pot of money over the rainbow.

Which subsidies or funding applications?

Two of the most important financing opportunities with De Breed & Partners are the WBSO and the MIT.

  • The WBSO is a wage subsidy for developers from the Dutch government.
  • The MIT is a subsidy with feasibility requirement. Applications for MIT funding will open on April 17. It is necessary to have applications in by this date as it is ‘first in, first served.’ Companies are eligible for up to 25,000 EUR. To be ready on time, De Breed & Partners encourages interested parties to contact them ASAP.

Industry insights and predictions

Having a client base of technology innovation companies, De Breed & Partners are in a prime position to keep up to date with industry trends. They see AI, ML, algorithms, Virtual Reality, Augmented reality, blockchain and drones as big themes across the spectrum.

But we’ve heard all these buzzwords before. Raf Grubben, a consultant at De Breed & Partners says ‘the next step is quantum computing. Once that is mainstream it will change everything again.’  In the landscape of financial services, there is a changing concept of business. Advertising, media and PR companies are increasingly becoming tech companies.

Another significant industry trend according to Grubben is the open API and data revolution which means that for instance fintechs can take market share from banks. Additionally, a challenge perceived in the current market is a shortage of software developers and technical personnel. This slows development.

The Netherlands Ranks #1 at the Good Country Index

The Good Country is an index that measures what each country contributes to the common good of humanity and to the planet.

The idea of the Good Country Index is pretty simple: to measure what each country on earth contributes to the common good of humanity, and what it takes away, relative to its size. Using a wide range of data from the U.N. and other international organisations, we’ve given each country a balance-sheet to show at a glance whether it’s a net creditor to mankind, a burden on the planet, or something in between.

The Netherlands ranks #1 in the index, due to its overall score. See here the results.

Tax Plan 2018: What will really change in 2018?

Dutch tax accountant

On Queen’s Speech, ‘Prinsjesdag’ in Dutch, the new Dutch cabinet Rutte III pronounced its ambitious Tax Plan 2018. Over the last months, the Tax Plan instigated many discussions and far more confusion. Here, you may find an overview of the actual fiscal changes that will go into effect at January 1, 2018. Yet, precaution is advised, since the final ruling of the First Chamber takes place on December 19. Until then, the proposed decrees may still be adapted.

Personal Income Tax

Box 1 In 2018, the different tax levies will be based on two instead of three brackets. The first bracket levies 36,93% over income up to EUR 68.600. Income surpassing that threshold is subject to the second bracket, which applies a 49,5% tax rate.

Box 2 For box 2, the tax rate will gradually increase. The fiscal years 2018 and 2019 thus come with a rate of 25%. By 2020, tax authorities apply a 27,3% rate. This will subsequently amount to 28,5% in 2021.

Box 3 On contrary, for the return on equity, the Dutch tax authorities will apply a lower tax rate. However, by how much it will be decrease, remains yet to be seen.

In addition, the maximum general tax reduction over the balance becomes EUR 2.265 instead of EUR 2.254.

Energy investment relief Instead of 55%, entrepreneurs with investments included in the Energy list may only deduct 54,5% of their investment from the profit. In order to apply this deduction, entrepreneurs should first submit a request to the RVO, though.

Wage tax

Non-executive directors Starting January 1, 2018, the fictitious employment no longer apply to non-executive directors of listed companies. Motivating the annulment is the government’s aim to provide both non-executive as well as supervisory directors with one and the same regime, since the fictitious employment was already annulled for the latter in 2017.

Excessive severance allowance In the future, the only unconditionally granted rights to share options won’t be included in the calculation of the excessive severance allowance. However, they those rights will be included if they became unconditionally a year before the end of the employee’s term.

Volunteers allowance Volunteers allowances will be free of taxes for amounts up to EUR 1.700 instead of the previous threshold of EUR 1.500.

 

Corporate Income Tax

Corporate Income Tax Rate In contrast to the rate of personal income taxes, the Dutch government will gradually lower the rate of corporate income taxes. The initial 25%-rate will still be in effect during 2018. It drops down, though, to 24% at the start of 2019. The rate further decreases to 22,5% for 2020. This reduction will finally stagnate in 2021 at a rate of 32%. For the rate over taxable profit under the EUR 200.000, a similar reduction applies. Tax authorities will levy 19%, instead of the previous 20%, over the profit in 2019. A year later, that rate will be 17,5% before being lowered to 16% in 2021. The EUR 200.000 threshold, however, will remain the same.

Innovation Box rate

Profit resulting from innovative business activities will be subject to a levy of 7% instead of 5%.

Relief on donations

The ruling concerning the potential relief on donations to cultural enterprises will remain in effect during 2018. Only after the final ruling of Rutte III in 2019, the ruling may be annulled.

Double business motive test for arm’s length principle

A company in debt to a another company within it’s fiscal unity, should prove that debt was indeed caused by business activities, instead of maleficent purposes, in case the debt concerns a loan obtained from a third party. The company in question will have to verify the arm’s length of the debt by the so called double business motive test.

Written-down debts and the liquidation loss regulation

When a body that is or was part of a fiscal unity holds a debt, the write-down loss on that debt will no longer be deducted from the profit. The annulment of the deduction only concerns losses attributed to another company within the same fiscal unity.

In case the debtor is subsequently liquidated, the fiscal unity is entitled to a compensation for the loss in profit. To assess that loss, Dutch tax authorities do take the written-down losses of the debt into account. In order to avoid a double loss recognition, the deduction of the write-down loss only applies to those losses for which a receivable from the debtor has not been consolidated into the fiscal unity. In addition, the capital of the liquidated body is also accounted for in the assessment of the loss. This capital is based on the actual value of the body if this value is less than the body’s fiscal power.

Full exemption regulation for foreign business profits

In the future, foreign bodies will no longer be subject to the corporate income tax obligation in the Netherlands, and thus only filing corporate income tax in the head office’ country of residence. As to exclude artificial transactions or constructions, the foreign enterprise should be in possession of a substantial share in a Dutch corporation. Second, the exemption concerns internal user fees. Hence, the thereby avoided income tax should fall under dividend tax.

Country-by-country reporting

For multinational with group entities in the Netherlands, the ultimate parent company may submit the country report to local tax authorities of its country of residence. They will in its turn send the report to the Dutch tax authorities.

 

Dividend withholding tax

More than all other proposals, the alleged abolishment of the dividend withholding tax made a wave in the Netherlands. An important date to remember, is December 19, 2017, when the final ruling of the First Chamber should take place. Only after approval of the First Chamber, the adjustments to the withholding tax obligation and exemption proposed by the current government will go into effect. Hence, the withholding tax itself will not be discarded yet.

However, the abolishment of the withholding tax is still possible, since it is indeed a bill in the coalition agreement by the new government Rutte III. Therefore, Rutte III may only start its negotiations regarding the bill in 2018. If the government comes to an agreement, the dividend withholding tax will not be abolished before 2019.

Dividend withholding tax obligation

Starting 2018, Dutch holding corporations will be obligated to dividend withholding taxes when at least 70% of the activities they performed in the past years were holding activities and they are in the possession of qualifying membership rights. Together with the rights of other connected members, these entitle the holder to 5% of the annual profit or to repayments in case of liquidation. The revenue of these freely tradable membership rights include the interest on deposits, distributions of profits and remunerations for the holding corporation’s capital provided by its members.

In addition, when in possession of membership rights comparable to the capital divided into shares, the withholding obligation is also imposed on non-holding corporations.

Finally, the coalition agreement maintains the withholding obligation for the profit of fiscal investments enterprises if they pay (part of) their profit out to exempt bodies. Such enterprises will be able to request a recovery of the withheld tax. Yet, the government still has to rule in favour of this bill. The date of the ruling has not been set, though.

Dividend withholding exemption

In contrary, a withholding exemption is planned to go into effect on January 1, 2018 for companies in third countries. However, the exemption only applies when the third country has entered into an agreement with the Netherlands that concerns dividend withholding tax. In addition, the residence country of the (physical) body entitled to the profit should meet additional conditions.

Hybrid entities

In the future, hybrid entities are exempt from withholding tax on their profits as well. It still remains to be seen whether or not hybrid entities settled in third countries will be exempt as well.

In accordance with the anti-abuse ruling, Dutch tax authorities will verify whether corporations obligated to dividend withholding tax do apply the exemption when paying out dividends to the entitled foreign bodies. If that is indeed the case, they will request the corporations to justify their actions within a set timeframe. After this deadline, corporations might face a default penalty, amounting to no less than EUR 5.278.

Furthermore, Rutte III aims to avoid future tax avoidance and abuse by imposing substance requirements on intermediary holdings. They should account for sufficient labor costs and utilize their own office space. When a holding does not meet these conditions, it will be regarded as an artificial construction set up to avoid taxes In the Netherlands. Such artificial constructions and transactions will therefore not be exempt from the dividend withholding tax, as mentioned before.

 

Value-added tax (sales tax or turnover tax)

Medicinal products

The Dutch government now confines the medicines for which it previously lowered the VAT-rate. Starting January 1, this 6%-rate applies solely to those products that meet the marketing authorization or exemptions stipulated in the Pharmaceutical Act.

Joint and several liability

Tax Plan 2018 imposes the joint and several liability on executants and holders of a property of mortgage when they claim VAT for the delivery of a pledged, mortgaged or confiscated businesses.

Seagoing vessels

In the future, the zero-rate for deliveries and supplying applies to vessels navigating on the high seas for at least 90% of their business activities. In addition, the zero-rate will apply to services to such commercial vessels as well. Whether or not that is also the case for vessels which spend no less than 70% of their time on the high seas, remains yet to be seen.

Agriculture

The Tax Plan includes less fortunate news for the agricultural sector. Under the Plan, farmers, foresters and gardeners have to pay VAT over the services and goods they provide. Moreover, the VAT-rate for several products mainly intended for the agriculture will increase. Yet, the Dutch government meets the sector halfway by granting them the right to reclaim (part of) the VAT they spend.

 

Environmental tax

Landfilling and/or incineration of waste

The incineration and landfilling of waste will be levied more severely, no matter where the Dutch waste is managed. Dutch tax authorities will thus levy taxes on export of waste produced in the Netherlands as well. Furthermore, the government proposes to abolish the exemption concerning sewage sludge and biomass plants. It is uncertain, though, when these measures go into effect, since the preparations for their implementation are planned for mid-2018.

Energy tax

A more severe regime is also the case for energy taxes. During the following two years, both businesses and households will be subject to a higher tax rate on natural gas. Electricity, on the other hand, will be met with a lower tax rate in order to promote renewable energy. Second, the government expands the district heating ruling to installations running on biomass and geothermal energy. The third and last adjustment concerns energy-intensive businesses. If their commercial use transgresses the – yet to be determined – threshold, they will be entitled to a refund without having to meet new individual saving agreements.

 

Taxes on gifts and inheritance

Tax assessment period

Filing taxes on a gift is due after the calendar year in which the gift was done has come to an end. If, however, the taxes are filed no less than four months since the end of that year, the tax assessment period starts the day after filing. Hence, it is wise to declare gifts within the four month period, in order to avoid uncertainty about the tax assessment.

Besides the usual taxes, Dutch tax authorities may also levy a conservational tax assessment on gifts and inheritance from, among others, corporate capital. In addition, to increase different tax assessments, claim assessments might be the case. Lowering such assessments is possible, though, by issuing an objection.

 

Vehicle tax

Private cars and motor vehicles

From January 1, the publicly declared price of cars will serve as their listed price on which the addition of cars in wage- and income taxes is based. Furthermore, the specific amortisation scale for private cars and motor vehicles will be abolished for several motor vehicles.

Thirdly, when using a motor vehicle on the road, although prohibited by law, an after-tax will be enforced from the moment you interfered with the law.

Delivery vans

Entrepreneurs will still be subject to taxes on delivery vans in case the so called ‘BPM’-exemption expires before the end of 2022. If that is indeed the case, the calculation of the outstanding taxes is similar to the one of used delivery vans.

Final mass

Tax authorities will define the mass of vehicles in 2018 and onwards in the same way D.M.V. does. Hence, the rate thresholds will be increased by 100 kg.

Provincial Surcharge

The government proposes several adaptions to the current calculation of provincial surcharges in order to clarify their application.

Fees and collections

Voluntary disclosure scheme

The voluntary disclosure scheme will no longer be in effect in 2018. That is the case for both direct taxes and surcharges as well as their penal counterparts. For some voluntary corrections, Dutch tax authorities might even issue default or criminal offence penalties. A transitional arrangement will facilitate the adaptation of these new decrees.

Anti-abuse ruling

The State Secretary must provide third countries with the necessary common Reporting Standard-information. In order to verify this information, the government grants the State Secretary access to Anti-abuse information. In gathering and disseminating this information, all EU members follow the EU-ruling.

Fiscal objection

As to avoid the improper use of objections to the execution of a warrant, in order to stall paying taxes, the government no longer enables such objections to suspense the warrant or taxes in question.

Main proceedings

The disclosure obligation applies to the (potential) requalification of main proceedings concerning tax debts drawing on main proceedings of third parties. This anti-abuse measure aims to cross the IRS’ privilege or jus soli.

 

Other measures

Law on registration

In the future, it will be possible to provide a will electronically without a stamp if these wills may already be found in the depository if the Royal Notarial Guild. This facilitates the tax authorities’ access to wills and similar documents.

Authorities of the tax inspector

Besides places relevant to excise tax, the tax inspector will be entitled to search all other grounds, spaces and buildings, except private residences.

Tax on tobacco

Aiming to improve the health of the Netherlands’ population, the government raises the taxes on tobacco starting January 1, 2018

Highly Skilled Migrants 2018: New salary thresholds applicable

The new 2018 salary thresholds for foreign employees- e.g. Highly Skilled Migrants, Graduates, Blue Card holders- have been announced. These amounts are applicable for new applications for local hires, assignees (when outside the scope of the EU ICT Directive 2014/66/EU) or extension applications, received by the Immigration Authorities (IND) on or after 1 January 2018:

  • The monthly gross salary threshold for applicants of 30 years and older is currently set at EUR 4.324, – excluding holiday allowance, and will be indexed to EUR 4.404, –;
  • The monthly gross salary threshold for applicants younger than 30 years is currently set at EUR 3.170, – excluding holiday allowance, and will be indexed to EUR 3.229, –;
  • The monthly gross salary threshold for graduates from a higher Dutch educational institution, or from an international educational institution listed in the top 200 of one of the ranking lists, taking up employment within three years after graduation is currently set at EUR 2272, – excluding holiday allowance, and will be indexed to EUR 2.314, –;
  • The monthly gross salary threshold for Blue Card applications is currently set at EUR 5.066, – excluding holiday allowance, and will be indexed to EUR 5.160, -.

As a reminder, all amounts are calculated on a monthly gross basis, excluding holiday allowance, and will need to be received directly on the bank account of the individual. Allowances / benefits can only be included provided that the following cumulative requirements are met: specified, fixed/ guaranteed, paid structural on a monthly basis, in money (not in kind) and in gross/ taxable (not in net).

Please feel free to contact the EMG team in case of questions or comments in this respect via info@expatmanagementgroup.com  or via one of your EMG contact persons directly.

Brexit status report

DBi made a contribution to the Brexit report of Digital Gateway to Europe. The report is a status report on the impact of Brexit for the tech industry.​

Brexit2017