Contracting in the NETHERLANDS with White November
|
|
- Buck Palmer
- 5 years ago
- Views:
Transcription
1 Contracting in the NETHERLANDS with White November 1
2 Contents About us General tax information What to do when you first come to The Netherlands Public Transport Accommodation Why White November International Contracting? Instructions for Employees Working in Finland
3 About us White November International Contracting (WNIC) work with international contractors across the EU/EEA and help each contractor to get better retention rates for the contracts they are working on, whilst being wholly compliant in their country of operation. White November International Contracting head office is based in Malta. Malta has an extremely attractive tax refund system approved by the EU. Local company, financial, and tax legislation are founded on UK law. From our head office in Malta, we are currently registered as employers and operate our solutions across the following countries within the EU/EEA: Norway Sweden Belgium Denmark France Ireland Germany Finland The Netherlands Luxembourg Czech Republic. 3
4 General tax information The Dutch tax year is from 1st January of each year and all tax returns must be filed by April 1st of the following year. Tax rates are banded between 33% and 52% dependent on your income, but this also is tempered by the 30% ruling which may apply to you. There are many different variables that can influence your tax rate. However, as an example, there are the basic income tax rates in 2016 for those below retirement age: Up to 19,922: 8.4% EUR 19,922 EUR 33,715: 12.25% EUR 33,715 EUR 66,421: 40.40% EUR 66,421+: 52% 4 4
5 The 30% ruling The 30 percent ruling Dutch tax exemption or incentive is for foreign employees who are hired by a registered company in the Netherlands but established somewhere else in the EU. The tax-free allowance is a compensation for the expenses that the employee has by working outside his or her home country. To be eligible for the 30 percent ruling the following requirements must be met: the employee works for an employer that is registered with the Dutch tax office and pays payroll tax, employer and employee have to agree in writing that the 30 percent ruling is applicable, the employee has to be transferred from abroad or has to be recruited abroad, the employee did not reside within 150km from the Dutch border for the last 18 out of 24 months at the time of hiring, the employee's salary is at least EUR 36,889 per annum, the employee needs to have expertise that is scarcely available in the Netherlands.. Less strict rules apply for persons who have a PhD or Master's degree and are younger than 30 years old. There is also a minimum salary requirement which is EUR 28,041 taxable. If the PhD was completed in the Netherlands, the requirement of 'being recruited from abroad' does not have to be met if the candidate is hired within a year of completing his or her studies. However, there is an eight year time limit to be able to receive the 30 percent ruling. Any times spent in the Netherlands over 25 years will go towards your duration of claiming the 30 percent ruling. 5 5
6 What to do when you first come to The Netherlands Get Registered You must register yourself within 5 days of being in the Netherlands. You will need to register yourself at your local town hall to obtain a BSN Number. This number is extremely important. Being registered allows the Basisregistratie personen (BRP or Municipal Personal Records Database), to track the size of the Dutch population and to allocate the right municipal taxes to each household. One of the most important reasons to register is that you will then receive your BSN number (personal public service number), which you need for all your administration in the Netherlands. This includes opening a bank account, receiving your salary, visiting a doctor, getting health insurance. You will need to make an appointment to register for your number. You will need to call your local town hall and ask for an appointment for a "registration from abroad" (inschrijven vanuit het buitenland). 6
7 Documents to take with you You will need to take your lease/rent agreement (if you are renting) with you and your passport. It is also required to bring an original copy of your birth certificate and if applicable an original copy of your marriage certificate. If you are staying in a hotel for the duration of your contract, you will be registered as a non-resident and still get your BSN number. This means you will not be able to benefit from the health and social security system. If at the time of registering you are staying in a hotel but you re looking for rental accommodation, you will have to apply as non-resident but once you have you lease agreement in hand, you will be able re-register as a full resident. Amsterdam - Call or (8am-6pm, Monday to Friday) - See Utrecht - Call See Rotterdam - Call or See Groningen - Call or The Hague - Call or (8:30am-5pm, Monday to Friday) - See The Nijmegen - Call (8.30am-5pm, Monday to Friday) or - See from abroad page (in Dutch) Eindhoven - Call or See from abroad page (in Dutch) - See 7
8 Public Transport The Dutch public transport system as most Nordic countries is well thought out and efficient even in the smaller towns and cities. As the country is small and with the exception of the major rivers that run through the country, it has a few significant barriers to the land transport systems. It is advised to purchase OV-chipkaart. You can either buy online or at the transport stations. Do note that you cannot purchase tickets on board a train. You will be charged a penalty if you do not purchase a ticket beforehand. The cost for the card is 7.50 and it is valid for 5 years even if you leave the Netherlands and come back at a later date. You can plan your journey by going on 8
9 Bus/Tram and Metro The Netherlands has an extensive bus, tram and Metro network that connects outlying districts and nearby villages with the city centres. Buses, trams and Metro s on most routes run once or several times per hour. The bus terminals are usually located at the train station making the use of public transport easier. You can use an OV-chipkaart. Taxi Taxis have a blue license plate (most Dutch vehicles have yellow plates). Taxi s cannot be hailed on the street in the Netherlands, but there are taxi stands at most train and bus stations, and also by hotels. To call for a taxi you can used the following links to book. Do note that taxi s can be very expensive in major cities and for short distance journeys. 9
10 Accommodation Renting a property in the Netherlands can be complicated as there is not enough properties for the demand thus making properties very expensive even for a small property. Dutch law is very pro tenant. A Dutch tenancy agreement can be either for an indefinite period or a fixed period of time. In most cases you will have a one-month termination notice period. The agreement can only be terminated by the tenant. A tenancy agreement is usually written, though oral agreements are valid as well. It is strongly advised to get a written agreement. Make sure you understand all the terms and conditions before signing the contract. It is very important if your property is furnished to ask for an inventory of all the items, so that there are no problems further down line when you come to end of your tenancy. 10 Like most countries the landlord will ask for a deposit (Borg) between 1-2 months rent up front. You can also negotiate the conditions concerning the return date of the deposit or try to use it for paying the last month s rent. It is very common for landlords to ask for additional guarantees to rent their property to you as the Dutch legal systems doesn t offer much protection for landlords. If you are working, you will need to provide a copy of a pay slip (Salarisstrook) as proofof your income. Please see the links below of recommend estate agents. 10
11 Why White November International Contracting? White November Group and its sister companies have been in operation for over a decade. White November is a management consultancy specialising in bespoke corporate and tax efficient solutions for high net worth individuals and small companies. In 2011, White November was approached by a group of specialist contractors whom were based in Scandinavia for a global oil and gas entity. These contractors were high earners and felt uncomfortable with the nature of solutions being offered by traditional umbrella companies both in terms of compliance and reputations. This same group of contractors approached WN with a mandate to provide a bespoke solution that allowed them to work in Scandinavia in a tax compliant and fully insured manner, while optimising their retention of remuneration. It was out of this mandate that our Partnership Solution was created. In servicing these contractors our researched showed that the European Contracting industry was poorly serviced. Many competitors were offering opaque solutions which were not tax compliant for the contractors and reputationally risky for agencies and end clients. We noticed a market gap for a high end provider to provide compliant solutions that are tax efficient and offer long term orientated options and strategies to contractors. Following much demand and success, White November s International Contracting (WNIC) became a permanent division within the group. While initially only serving the top 5% of earners within the Scandinavian contracting market, WNIC has expanded to provide solutions in ten European jurisdictions and now offers both solutions for contractors at all levels of remuneration. Disclaimer: Whilst every effort has been made to ensure that the details contained herein are correct and reflect the conditions at the time of publishing (December 2016), it does not constitute legal or professional advice. White November International Contracting does not accept responsibility, legal or otherwise, for any errors or omissions. 11
12 Tel.: Web: Malta Office Level 8, The Plaza Commercial Centre Bisazza Street SLM1640 Sliema Malta 12
Contracting in FRANCE with WhiteNovember
Contracting in FRANCE with WhiteNovember 1 Contents About us Residency registration Health Insurance Public Transport Accommodation Why White November International Contracting? 3 4 4 5 7 8 2 Instructions
More informationContracting in FINLAND with WhiteNovember
Contracting in FINLAND with WhiteNovember 1 Contents About us General tax information in Finland What to do when you first come to Finland Public Transport Accommodation Why White November International
More informationInstructions for Employees working in Finland. International Contracting Guide
Instructions for Employees working in Finland 1 Contents About White November About WNIC How may we help you? So what are the options? Our solution 3 4 5 6 8 2 About White November White November Group
More informationContracting in DENMARK with WhiteNovember
Contracting in DENMARK with WhiteNovember 1 Contents About us EU Residence Certificate Get a CPR Number Get a Tax Card The Danish and European Health Insurance Card Nemkonto Account NemID (Secure Login)
More informationMain conditions of the Dutch 30%-ruling
EXPAT TEAM Main conditions of the Dutch 30%-ruling ExpatTeam is happy to present you with a general overview of the main conditions of the Dutch 30%-ruling. Below, the following topics will be addressed:
More informationRULES FOR THE REIMBURSEMENT OF TRAVEL AND SUBSISTENCE EXPENSES FOR EXCHANGE OF OFFICIALS
EUROPEAN COMMISSION CONSUMERS, HEALTH, AGRICULTURE AND FOOD EXECUTIVE AGENCY Consumers and Food Safety Unit RULES FOR THE REIMBURSEMENT OF TRAVEL AND SUBSISTENCE EXPENSES FOR EXCHANGE OF OFFICIALS CONSUMER
More informationNetherlands 30% ruling for expats as per 1 January 2019
Netherlands 30% ruling for expats as per 1 January 2019 1/6 Introduction to the 30% ruling Please find below a selection of frequently asked questions we received regarding the 30%-ruling to serve as a
More information30% September 20, periods of stay years; Global Watch. Network. borders) will no 30% amendments. ruling. The. ruling; 30% ruling.
www.pwc.com Global Watch International Assignment Services September 20, 2011 The Netherlands Update on proposed amendments to the 30% ruling PwC International Assignment Services Network PricewaterhouseCoopers
More informationGUIDE FOR THE REIMBURSEMENT OF TRAVEL AND ACCOMMODATION EXPENSES AND PAYMENT OF SUBSISTENCE ALLOWANCES
Helsinki, 29 September 2009 Doc: MB/59/2009 final GUIDE FOR THE REIMBURSEMENT OF TRAVEL AND ACCOMMODATION EXPENSES AND PAYMENT OF SUBSISTENCE ALLOWANCES to Management Board members, Committee and Forum
More information11 December 2017 DDCP-YD-F(2017)1 E [Financial Arrang. Participants Budapest E ]
11 December 2017 DDCP-YD-F(2017)1 E [Financial Arrang. Participants Budapest. 20171E ] EUROPEAN YOUTH CENTRE BUDAPEST FINANCIAL ARRANGEMENTS FOR PARTICIPANTS IN ACTIVITIES OF THE DIRECTORATE OF DEMOCRATIC
More informationYou may find it useful to view the UK social and labour law summary overview (PDF, 99kb, 24 pages).
Document library In this section Cross-border schemes Relevant for: Employers - Prof essionals - T rustees Summary: This guidance sets out the application process for authorisation and approval from the
More informationGUIDE FOR THE REIMBURSEMENT OF TRAVEL AND ACCOMMODATION EXPENSES AND PAYMENT OF SUBSISTENCE ALLOWANCES
GUIDE FOR THE REIMBURSEMENT OF TRAVEL AND ACCOMMODATION EXPENSES AND PAYMENT OF SUBSISTENCE ALLOWANCES to Management Board members, Committee and Forum members and other participants invited to attend
More informationVAT FOR ARTISTS IN AN INTERNATIONAL CONTEXT
Tax Advisers VAT FOR ARTISTS IN AN INTERNATIONAL CONTEXT Dr. Dick Molenaar 2017 Rotterdam, the Netherlands www.allarts.nl VAT FOR ARTISTS IN AN INTERNATIONAL CONTEXT 1. INTRODUCTION Activities of artists
More informationGlobal Watch International Assignment Services
www.pwc.com Global Watch International Assignment Services January 7, 2012 The Netherlands Final wording of the legislation changes on the 30% ruling for inbound employees An International Assignment Services
More informationOECD THEMATIC FOLLOW-UP REVIEW OF POLICIES TO IMPROVE LABOUR MARKET PROSPECTS FOR OLDER WORKERS. NORWAY (situation mid-2012)
OECD THEMATIC FOLLOW-UP REVIEW OF POLICIES TO IMPROVE LABOUR MARKET PROSPECTS FOR OLDER WORKERS NORWAY (situation mid-2012) In 2011, the employment rate for the population aged 50-64 in Norway was 1.2
More informationCARE BY VOLVO YOU GET THE BEST OF THE CAR. WE WILL TAKE CARE OF EVERYTHING ELSE.
YOU GET THE BEST OF THE CAR. WE WILL TAKE CARE OF EVERYTHING ELSE. 1 CONTENTS Care by Volvo is an entirely new driving experience. One where we take care of everything, so you can simply sit back, relax
More informationRULES ON ELIGIBILITY OF COSTS
Annex 1 of the Call for proposals RULES ON ELIGIBILITY OF COSTS These rules present various possible categories of eligible costs. The call for proposal may then stipulate that only some of the below categories
More informationThis guide will give you an overview of the types of expenses you can claim and how to claim them.
GUIDE TO EXPENSES BUSINESS EXPENSES - AN OVERVIEW i4 Pay Partners Limited 71-75 Shelton Street Covent Garden London WC2H 9JQ «dummy» We have put this Guide together in line with all current HMRC guidelines
More informationRC & MARKETING ALTERNATIVE FUNDS IN EUROPE: A CHANGED LANDSCAPE. risk compliance RISK & COMPLIANCE MAGAZINE
R E P R I N T RC & risk compliance & MARKETING ALTERNATIVE FUNDS IN EUROPE: A CHANGED LANDSCAPE REPRINTED FROM: RISK & COMPLIANCE MAGAZINE JAN-MAR 2015 ISSUE RC & risk & compliance Visit the website to
More informationHow to complete a payment application form (NI)
How to complete a payment application form (NI) This form should be used for making a payment from a Northern Ireland Ulster Bank account. 1. Applicant Details If you are a signal number indemnity holder,
More informationTravel claim form. 1 Membership details. 2 Patient s details. Medical and additional expenses. Lead member s full name Lead member s address.
Travel claim form Medical and additional expenses Here to help 0345 602 0303 8am to 8pm, Monday to Friday 9am to 5pm, Saturday and bank holidays 1 Membership details Lead member s full name Lead member
More informationECC-Net: Travel App. A new mobile application for European consumers when travelling abroad
1 ECC-Net: Travel App A new mobile application for European consumers when travelling abroad A joint project of the European Consumer Centres Network ------------------------------------------------------
More informationFOREWORD. Jersey. Services provided by member firms include:
2016/17 FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are
More informationJane Katkova & Associates. Global Mobility Solutions. Your Speedy Gateway To The World CITIZENSHIP BY INVESTMENT MALTA
& Your Speedy Gateway To The World CITIZENSHIP BY INVESTMENT MALTA & presents the first Citizenship-by-Investment Program approved by European Union in MALTA In the recent decade since joining the EU in
More informationEuropean Investment Fund Venture Capital Portfolio. Performance EIF own resources Vintage and Team Location As at 30/06/17
European Investment Fund Venture Capital Portfolio Performance EIF own resources Vintage and Team Location As at 30/06/17 Context All data provided comprise the performance of investments made using EIF
More informationDeductions for commuters 2015
skatteetaten.no Information for foreign employees Deductions for commuters 2015 Information for foreign employees staying in Norway for work purposes who commute to a home in their home country. Commuting
More information3. Pensions. Introduction. What types of social insurance contributions are there?
Introduction There are 3 different types of pensions you may be entitled to. There are two pensions that are based on the amount of social insurance contributions you ve paid, Retirement Pension and Old
More information30% RULING MEMO LATEST NEWS: DURATION PERIOD WILL BE REDUCED FROM 8 TO 5 YEARS STARTING 2019!
MEMO - 2018 30% RULING The 30%-ruling is a Dutch tax facility aiming at attracting foreign employees with specific skills or expertise to work in the Netherlands. The 30%-ruling provides for a tax-free
More informationCross-border VAT refunds for EU businesses
Cross-border VAT refunds for EU businesses Contents 1. GENERAL INFORMATION... 2 1.1. Legislation changes and advantages of the new system... 2 1.2. Eligibility for a cross-border EU VAT refund... 2 1.3.
More informationone2protect Income Protection Plan
Key features document one2protect Income Protection Plan Keeping life colourful Index Introduction 3 Making a Claim 10 Important Facts About Your Plan 4 How to claim What does injury or illness mean? How
More informationLENDING FACILITIES Hire Purchase (HP) 1% % on a case by case basis (fee set by AgriFinance Ltd)
Our Charges This brochure gives a brief description of tariffs as charged by AgriBank plc on some of its products and services. For tariffs on products or services which are not listed in this brochure,
More informationNetherlands BV ACCESS FINANCIAL YOUR RELIABLE PARTNER IN THE NETHERLANDS
Netherlands BV ACCESS FINANCIAL YOUR RELIABLE PARTNER Contractors choose Access Financial to work in the Netherlands to be certain that their legal, employment and financial interests are fully and competently
More informationEJN Newsletter. Issue 2 - May Secretariat of the European Judicial Network. 44 th Plenary meeting in Riga, Latvia... 1.
Secretariat of the European Judicial Network Dear EJN Contact Points, In less than one month the 44 th Plenary meeting in Riga is taking place. The EJN Secretariat in collaboration with the Latvian Presidency
More informationAdministrative and support service statistics - NACE Rev. 2
Administrative and support service statistics - NACE Rev. 2 Statistics Explained Data from May 2018 Planned article update: October 2019 This article presents an overview of statistics for the European
More informationEuropean ESCO Market Survey 2018
European ESCO Market Survey 2018 Fields marked with * are mandatory. The European Commission, JRC regularly publishes an Energy Services Market Report (see here). In preparation of the 2018 update, we
More informationThe European Union Savings Tax Directive. An historic guide
The European Union Savings Tax Directive An historic guide Do you have any questions? This guide will tell you more If you are resident in an EU Member State and earn interest on deposits or investments
More informationPurely Income Protection Plan
Schedule 12 Purely Income Protection Plan Keeping life colourful Definitions The following words are defined below because they have a special meaning. Deferred Period The period of time that must elapse
More informationLENDING FACILITIES Hire Purchase (HP) 1% % on a case by case basis (fee set by AgriFinance Ltd)
Our Charges This brochure gives a brief description of tariffs as charged by AgriBank plc on some of its products and services. For tariffs on products or services which are not listed in this brochure,
More informationVenture and enterprise capital: Smart finance for SMEs Dörte Höppner, secretary general Brussels, 6 th October, 2011
Venture and enterprise capital: Smart finance for SMEs Dörte Höppner, secretary general Brussels, 6 th October, 2011 Introducing EVCA Established in 1983 at the instigation of the European Commission We
More informationEligibility? Activities covered? Clients covered? Application or notification required? N/A N/A N/A N/A N/A N/A N/A
NO DEAL BREXIT TRACKER Governments in European Economic Area (EEA) member states are announcing domestic measures in order to prepare for the UK's withdrawal from the EEA. The table below monitors these
More informationQ FINANCIAL RESULTS PRESENTATION Oslo, 12 May 2010
Q1 2010 FINANCIAL RESULTS PRESENTATION Oslo, 12 May 2010 DISCLAIMER This document is being furnished for informational purposes only and does not constitute an offer to sell or the solicitation of an offer
More informationEffective Tax Rates on Employee Stock Options in the European Union and the USA
Brussels, May 23 Ref. Ares(214)75853-15/1/214 Effective Tax Rates on Employee Stock Options in the European Union and the USA Table of Contents INTRODUCTION...2 RESULTS...3 Normal taxation (no special
More informationSwedish Holding Company. Guide
Swedish Holding Company Guide An attractive holding company jurisdiction Sweden has a reputation of being a high tax country. This reputation applies more for taxes on individuals but is definitely not
More informationNOTE. for the Interparliamentary Meeting of the Committee on Budgets
NOTE for the Interparliamentary Meeting of the Committee on Budgets THE ROLE OF THE EU BUDGET TO SUPPORT MEMBER STATES IN ACHIEVING THEIR ECONOMIC OBJECTIVES AS AGREED WITHIN THE FRAMEWORK OF THE EUROPEAN
More informationIncome Tax Planning for Expat Entrepreneurs. Olivier Wagner, CPA 1040 Abroad
Income Tax Planning for Expat Entrepreneurs Olivier Wagner, CPA 1040 Abroad Who is this presentation addressed to? u US Citizens and green card holders u Living outside the US u Self-employed or start-up
More informationGOLDEN VISA Portuguese Residency for Investors
GOLDEN VISA Portuguese Residency for Investors CONTACTS PORTO Av. da Boavista, 1043 4100-129 Porto, Portugal Tel.: +351 226 086 464 Fax: +351 226 060 911 LISBON Rua de São Caetano, 6, Bloco C 1200-829
More informationEIB Financing for Social and Affordable Housing
EIB Financing for Social and Affordable Housing Andrea Colantonio, Urban Development Division, European Investment Bank Affordable housing for inclusive cities, 16 th May 2018 Brussels European Investment
More informationDutch tax and social security Update for internationally mobile employees including 30%-ruling
8 February 2018 Dutch tax and social security Update for internationally mobile employees including 30%-ruling Kees de Graaf kees.de.graaf@bdo.nl Expatriate tax services and emploment tax services Robin
More informationAgeing and employment policies: Ireland
Ageing and employment policies: Ireland John Martin 1 Director for Employment, Labour and Social Affairs, OECD FÁS Annual Labour Market Conference, Dublin, 5 December 2005 OECD has carried out a major
More informationAPPLICATION CHECKLIST To assist us to process your Application quickly and save yourself time, would you please note:
Ray White Capalaba APPLICATION CHECKLIST To assist us to process your Application quickly and save yourself time, would you please note: 1. Attach copies of as many of the following documents to the rear
More informationSingle Market Scoreboard
Single Market Scoreboard Performance per Member State Romania (Reporting period: 2017) Transposition of law In 2016, the Member States had to transpose 66 new directives, which represents a large increase
More informationINTERVIEW AND RELOCATION EXPENSE DIRECTIVE
INTERVIEW AND RELOCATION EXPENSE DIRECTIVE Management Board Directive#15/84 Date of Issue: July, 1988; Effective Date: June 26, 1984; Amended: April 1, 2009 1) This Directive, issued pursuant to sections
More informationChallenges for Today s Short-Term Assignments
Point of view Challenges for Today s Short-Term Assignments Consulting. Outsourcing. Investments. Why is there an increasing trend for short-term assignments? What are the current challenges? How do companies
More informationPaying Taxes 2019 Global and Regional Findings: EU&EFTA
World Bank Group: Indira Chand Phone: +1 202 458 0434 E-mail: ichand@worldbank.org PwC: Sharon O Connor Tel:+1 646 471 2326 E-mail: sharon.m.oconnor@pwc.com Fact sheet Paying Taxes 2019 Global and Regional
More informationFOREWORD. Isle of Man
FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are there
More informationVersion September Creating smart SEPA Solutions. A convenient and secure way to make payments. SEPA Direct Debit for Consumers
Creating smart SEPA Solutions Version 1.0 - September 2010 A convenient and secure way to make payments SEPA Direct Debit for Consumers 1 All you need to know about SEPA EPC Brochures* Making SEPA a Reality
More informationEXPATRIATE TAX GUIDE. Taxation of income from employment in the EU & EEA
EXPATRIATE TAX GUIDE Taxation of income from employment in the EU & EEA Poland 2016 CONTENTS* 2 Austria 4 Belgium 6 Bulgaria 8 Croatia 10 Cyprus 12 Czech Republic 14 Denmark 16 Estonia 18 Finland 20 France
More informationPensions and Retirement. Pension benefits, housing allowance and care allowance
Pensions and Retirement Pension benefits, housing allowance and care allowance Contents Pensions and Retirement 1 What kind of pension can I get? 2 Earnings-related pension 3 Pensions provided by Kela
More informationIndirect tax alert. EU VAT refunds for non-eu businesses. Are you preparing your 2012 EU VAT refund application?
May 2013 Indirect tax alert EU VAT refunds for non-eu businesses Are you preparing your 2012 EU VAT refund application? According to an Organization for Economic Cooperation and Development (OECD) survey
More informationBorderline cases for salary, social contribution and tax
Version Abstract 1 (5) 2015-04-21 Veronica Andersson Salary and labour cost statistics Borderline cases for salary, social contribution and tax (Workshop on Labour Cost Survey, Rome, Italy 5-6 May 2015)
More informationNATIONAL REALITY CONFLICTING WITH GENERAL EU OBJECTIVES
"RELAUNCHING THE TEN-T: TOWARDS A SUSTAINABLE TRANSPORT POLICY" Warsaw, Poland 20 th July 2011 NATIONAL REALITY CONFLICTING WITH GENERAL EU OBJECTIVES Gábor ALBERT Head of Division, KTI, Hungary The general
More informationAIAKOS PROGRAMME 2018 FINANCIAL CONDITIONS 1
European Judicial Training Network Réseau Européen de Formation Judiciaire AIAKOS PROGRAMME 2018 FINANCIAL CONDITIONS 1 January 2018 With the support of the European Union 1 These financial conditions
More informationThe working language of the meeting will be English only. No interpretation will be provided.
INFORMATION SHEETT TM 40987 Open-ended Meeting of Technical and Legal Experts on thee Code of Conduct on the Safety and Security of Radioactive Sources: Review and Revision of the Guidance on the Import
More informationTrends in the European Investment Fund Industry. in the Fourth Quarter of Results for the Full Year of 2016
Quarterly Statistical Release March 2017, N 68 This release and other statistical releases are available on Efama s website (www.efama.org) Trends in the European Investment Fund Industry in the Fourth
More informationRaising the retirement age is the labour market ready for active ageing: evidence from EB and Eurofound research
Raising the retirement age is the labour market ready for active ageing: evidence from EB and Eurofound research Robert Anderson, EUROFOUND, Dublin Reforming pension systems in Europe and Central Asia
More informationUnemployment: Benefits, 2010
Austria Unemployment benefit: The benefit is 55% of net earnings and is paid for up to 20 weeks; may be extended to 30 weeks with at least 156 weeks of coverage in the last 5 years; 39 weeks if aged 40
More informationQualifying for State pension (contributory) Frequently Asked Questions
Qualifying for State pension (contributory) Frequently Asked Questions 1. At what age can I qualify for State pension contributory? From January 2014, pension age in Ireland became 66. This means that
More informationShort-term Income Protection Plan
Key Features Document Short-term Income Protection Plan Keeping life colourful Index Introduction 3 Making a Claim 9 Important Facts About Your Plan Its aims Your commitment Risk factors Things You Need
More informationComparative Studies of the Private Rented Sector in Europe
Comparative Studies of the Private Rented Sector in Europe Christine Whitehead LSE and CCHPR University of Cambridge City Future Research Centre University of New South Wales August 29 th 2012 Two Research
More informationEU BUDGET AND NATIONAL BUDGETS
DIRECTORATE GENERAL FOR INTERNAL POLICIES POLICY DEPARTMENT ON BUDGETARY AFFAIRS EU BUDGET AND NATIONAL BUDGETS 1999-2009 October 2010 INDEX Foreward 3 Table 1. EU and National budgets 1999-2009; EU-27
More informationThe Tax Burden of Typical Workers in the EU
The Tax Burden of Typical Workers in the EU 28 2018 James Rogers Cécile Philippe Institut Économique Molinari, Paris Bruxelles TABLE OF CONTENTS Abstract... 3 Background... 3 Main Results... 4 On average,
More informationTHE IMPACT OF THE PUBLIC DEBT STRUCTURE IN THE EUROPEAN UNION MEMBER COUNTRIES ON THE POSSIBILITY OF DEBT OVERHANG
THE IMPACT OF THE PUBLIC DEBT STRUCTURE IN THE EUROPEAN UNION MEMBER COUNTRIES ON THE POSSIBILITY OF DEBT OVERHANG Robert Huterski, PhD Nicolaus Copernicus University in Toruń Faculty of Economic Sciences
More informationEU-28 RECOVERED PAPER STATISTICS. Mr. Giampiero MAGNAGHI On behalf of EuRIC
EU-28 RECOVERED PAPER STATISTICS Mr. Giampiero MAGNAGHI On behalf of EuRIC CONTENTS EU-28 Paper and Board: Consumption and Production EU-28 Recovered Paper: Effective Consumption and Collection EU-28 -
More informationTrends in the European Investment Fund Industry. in the Fourth Quarter of Results for the Full Year of 2017
Quarterly Statistical Release March 2018 N 72 This release and other statistical releases are available on Efama s website (www.efama.org) Trends in the European Investment Fund Industry in the Fourth
More informationMarket Update. Review of the European PPP Market in Headlines
European PPP Expertise Centre European PPP Expertise Centre European PPP Expertise Centre European PPP Expertise Centre European PPP Expertise Centre Market Update Review of the European PPP Market in
More informationPan-European opinion poll on occupational safety and health
REPORT Pan-European opinion poll on occupational safety and health Results across 36 European countries Final report Conducted by Ipsos MORI Social Research Institute at the request of the European Agency
More informationAIMA/PwC Global Distribution Survey 2017/ Contact Details
1. Contact Details 1. Please supply the following basic identifying information. Data from this survey will only be presented in the aggregate and will not be attributed to any specific person or firm.
More informationTax i nformation Austria 2018 People and Organisation
Tax i nformation Austria 08 People and Organisation Income tax, social security and immigration in brief January 08 Table of contents Registration and Immigration Income tax rate and deductible expenses
More informationVAT reclaim Don t leave money on the table
VAT reclaim Don t leave money on the table Don t leave money on the table Infographic: You re leaving money on the table.......... 3 Introduction: Foreign VAT: The elusive savings opportunity... 4 The
More informationRegulations for relocation, temporary accommodation, and commuting allowances 2017
Regulations for relocation, temporary accommodation, and commuting allowances 2017 Reference: CvB (Executive Board) UIT- 2564 LO-2017-493 Date: 28-03-2017 Author: Koopmans Contents PARAGRAPH 1 TERMINOLOGY
More informationMANDENI MUNICIPALITY TRAVEL AND SUBSISTENCE CLAIM POLICY
MANDENI MUNICIPALITY TRAVEL AND SUBSISTENCE CLAIM POLICY 0 INDEX Page No. 1 Definitions 2 2 Objective 3 3 Principles 3 4 Scope of application 3 5 Procedure and conditions relating to claims 4 6 Subsistence
More informationIndirect Tax Alert. EU VAT refunds for non-eu businesses require action by 30 June Executive summary
3 June 2014 EU VAT refunds for non-eu businesses require action by 30 June 2014 Executive summary Non-EU businesses that have incurred VAT in Europe in 2013 may be able to recover VAT by applying to the
More informationCollaboration in Eco-Innovation Research in the European Union
Collaboration in Eco-Innovation Research in the European Union Eco-innovation brief #14 15 December 2012 Lorena Rivera León, Technopolis Group Eco-innovation has become one of the most expanding sectors
More informationTrends in the European Investment Fund Industry. in the Third Quarter of 2018
Quarterly Statistical Release December 2018 N 75 This release and other statistical releases are available on Efama s website (www.efama.org) Trends in the European Investment Fund Industry in the Third
More informationCorrigendum. OECD Pensions Outlook 2012 DOI: ISBN (print) ISBN (PDF) OECD 2012
OECD Pensions Outlook 2012 DOI: http://dx.doi.org/9789264169401-en ISBN 978-92-64-16939-5 (print) ISBN 978-92-64-16940-1 (PDF) OECD 2012 Corrigendum Page 21: Figure 1.1. Average annual real net investment
More informationDon t return this page
Change of Circumstances application form Complete this form if your circumstances have changed in any way. The fastest and easiest way to tell us about changes is using MyStudyLink. Using a MyStudyLink
More informationLIFESTYLE REWARDS 2017 GENERAL INFORMATION & POLICIES
LIFESTYLE REWARDS 2017 GENERAL INFORMATION & POLICIES PERIOD October 1, 2016 (12:01 a.m. EST) through February 28, 2017 (11:59 p.m. EST) CRITERIA See pages 3 10 of this document. TRIP LOCATIONS Varies
More informationTrends in the European Investment Fund Industry. in the Third Quarter of 2016
Quarterly Statistical Release December 2016, N 67 This release and other statistical releases are available on Efama s website (www.efama.org) Trends in the European Investment Fund Industry in the Third
More informationA Regulatory & Tax Framework Review in Key European Markets IFN Europe June 2014
A Regulatory & Tax Framework Review in Key European Markets IFN Europe 2014 26 June 2014 Islamic Finance in Europe Motive to develop Islamic Finance Internal Demand More than 20 million Muslims in the
More informationFUNDING OF MOBILITY TO EU INSTITUTES
FUNDING OF MOBILITY TO EU INSTITUTES 1. AMOUNT OF THE ERASMUS+ GRANT The Erasmus+ grant is paid in a lump sum comprising the total of all monthly amounts envisaged for the exchange period and consisting
More informationGuide to. Winter Fuel Payments 2009/2010
Guide to Winter Fuel Payments 2009/2010 ContDnts What is the Winter Fuel Payment? 4 Who qualifies for the Winter Fuel Payment? Who does not qualify for it? How much is the Winter Fuel Payment for 2009
More informationEU KLEMS Growth and Productivity Accounts March 2011 Update of the November 2009 release
EU KLEMS Growth and Productivity Accounts March 2011 Update of the November 2009 release Description of methodology and country notes Prepared by Reitze Gouma, Klaas de Vries and Astrid van der Veen-Mooij
More informationPaying Taxes 2018 Global and Regional Findings: EU & EFTA
World Bank Group: Indira Chand Phone: +1 202 458 0434 E-mail: ichand@worldbank.org PwC: Rowena Mearley Tel: +1 646 313-0937 / + 1 347 501 0931 E-mail: rowena.j.mearley@pwc.com Fact sheet Paying Taxes 2018
More informationDG TAXUD. STAT/11/100 1 July 2011
DG TAXUD STAT/11/100 1 July 2011 Taxation trends in the European Union Recession drove EU27 overall tax revenue down to 38.4% of GDP in 2009 Half of the Member States hiked the standard rate of VAT since
More informationPrivate pensions. A growing role. Who has a private pension?
Private pensions A growing role Private pensions play an important and growing role in providing for old age in OECD countries. In 11 of them Australia, Denmark, Hungary, Iceland, Mexico, Norway, Poland,
More informationPolicy Summary of Income Protection Cover
Policy Summary of Income Protection Cover This policy summary contains key information about Friends Life Individual Protection Income Protection Cover. You should read this carefully and keep in a safe
More informationCARE BY VOLVO YOU GET THE BEST OF THE CAR. WE WILL TAKE CARE OF EVERYTHING ELSE.
YOU GET THE BEST OF THE CAR. WE WILL TAKE CARE OF EVERYTHING ELSE. 1 CONTENTS Care by Volvo is an entirely new driving experience. One where we take care of everything, so you can simply sit back, relax
More informationPublic consultation on long-term and sustainable investment
Case Id: 5a0bdff8-2c24-45af-b83c-2d5eea3336e3 Date: 25/03/2016 15:15:12 Public consultation on long-term and sustainable investment Fields marked with are mandatory. Introduction Fostering growth and investment
More informationAll other options within the selection model are not open to employees who take advantage of the 30%-rule.
30% tax rule Employees who are assigned to foreign countries or who come to work in the Netherlands from another country typically incur additional costs in connection with working outside their country
More informationGOLDEN VISA ARI. Authorization of Residency for Investment Autorização de Residência para Investimento
WWW.VALADASCORIEL.COM GOLDEN VISA ARI Authorization of Residency for Investment Autorização de Residência para Investimento 1 GOLDEN VISA ARI Authorization of residency for investment Autorização de Residência
More information