LIMES academy’s programme consists of physical and online seminars and workshops. In 2024, the physical seminars will take place in Valkenburg near Leiden and in Amsterdam. All seminars and workshops are offered free of charge, because we want to make our knowledge accessible to everyone. All you need to do is register online.
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New in English: 30% ruling + salary split
24 maart 2020 at 12:30 - 17:00
30% ruling + salary split
During this workshop, we will focus on two main aspects when it comes to operating across national borders.
The 30% ruling is a Dutch tax facility which aims to make employment in the Netherlands more attractive for foreign employees. Salary split is the (desired or undesired) result of working across national borders when a strong connection with the country of employment is in place. Directors of organisations with international responsibilities will almost always face these aspects. However, there are also risks and chances for ‘regular’ employees that need to be taken into account.
“Don’t be scared off by the many terms and conditions of the 30% ruling. It is my pleasure to clearly and thoroughly explain them.” Speaker: Frank Mélotte
The 30% ruling will be addressed in the first part of the workshop, and questions such as the following will be answered: Which conditions must be met? What type of costs can be covered with the 30% ruling? What does the application process look like? And how do you correctly apply this ruling to the payroll? In addition, some current topics will be discussed, such as a change of employer and burden of proof regarding the employee’s place of residence prior to the employment in the Netherlands.
The second part of the workshop revolves around salary split. In which situations can you apply the salary split and when are you obligated to do so? What are the effects of recharge and why should you, as HR-person responsible, know how this is arranged? Additionally, setting up a shadow-payroll will be covered in this workshop.
“A salary split is not always a choice. It can also occur as a result of facts and circumstances. I will explain how to be compliant as an employer.” Speaker: Jaap Spierenburg
At the end of this workshop, you will have more knowledge about:
- the fast track procedure of the 30% ruling application
- the working of 30% ruling addendum
- reimbursement/remuneration of costs international school
- how to recognise a salary split situation
- tax aspects of directors’ remuneration of foreign organisations
- various forms of contracts in the event of a salary split
- withholding obligations and shifting the Dutch wage tax withholding obligation from the formal employer to the Dutch group company
During the workshop we explain various technical rules and regulations and you will know which three questions you always have to ask when hiring a foreign employee or posting employees to a foreign country.
Speakers
Jaap Spierenburg, LIMES international
Frank Mélotte, LIMES international
Read more about the speakers
Programme
12:30 – 13:00 Walk-in with lunch
13:00 – 14:30 Operation 30% ruling
14:30 – 15:00 Break
15:00 – 16:30 Application salary split
16:30 – 17:00 Closing remarks and drinks
