United Tax Network Worldwide – Global Expat Solutions
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Importing personal belongings duty free

Under certain circumstances individuals moving to the Netherlands may bring their household goods, including their cars to the Netherlands without paying any Dutch import duties. To claim this duty exemption an application must be filed via the removal company using Customs' AGS declaration system   To be...

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183 days rule & the economic employer principle

Based on article 15 of the OECD Model Convention, the remuneration of a seconded employee is in principle taxed in the country where the work is actually exercised. However, the right of taxation remains with the country of residence if the employee:   is not present...

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Cash payment of net salary no longer allowed

As of January 1, 2015 employers are required to pay at least the portion of the salary that equals the statutory minimum wage to the employee’s bank account. The remainder may still be paid in cash but it is no longer  allowed to pay the...

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