The OECD has released its 2025 update to the Commentary on the Model Tax Convention (MTC), providing long-awaited clarification on how permanent establishment (PE) rules apply to modern remote work situations.
Changes in immigration regulations can easily slip under the radar, yet they directly affect how you hire and support international employees.
Recent Dutch policy work signals tighter rules around hiring and placing kennismigranten (highly skilled migrants or knowledge migrants).
Expats, relocating to the Netherlands for work, can qualify for a discount on their Dutch income tax bill. This discount is called the 30% ruling and it allows the employer to pay a part of the employee’s salary free of tax. This part is treated as tax-free and intended as an allowance for extraterritorial expenses.
The Highly Skilled Migrants Scheme streamlines the process for employers in the Netherlands to recruit professionals from outside the EU, EEA, or Switzerland, offering expedited acquisition of residence and work permits.