SAS News

The IND is currently sending temporary residence permits to all UK nationals and their family members who live in the Netherlands and who are registered in the BPR (Personal Records Database). This temporary residence permit guarantees the residence rights for the UK nationals in the Netherlands, in case of a “no-deal-Brexit” on March 29, 2019. As there is no definitive deal or no-deal yet, the residence permits are sent with an accompanying letter, explaining how to use the residence permit in the different scenarios.

In our previous SAS Alert we explained the possible consequences of a no deal Brexit. On February 4, the State Secretary of Finance Menno Snel announced a fiscal transitional scheme in case of a no deal Brexit.

The United Kingdom (UK) will be leaving the European Union (EU) on 29 March 2019. This departure, better known as Brexit, will affect most British people and their family members living and working in the Netherlands, and vice versa. The European Union attaches great importance to the freedom of movement of people, goods, services and capital between member states. Brexit means that this freedom of movement between the UK and the Netherlands will come to an end. It is still unclear what the new relationship with the UK will be precisely following Brexit. However, we would like to provide you with further details about how Brexit will affect residency rights.

In Nederland kennen wij heffingskortingen in de loonbelasting. Deze heffingskortingen bestaan uit een belastingdeel en een premiedeel. Vanaf 1 januari 2019 hebben alleen inwoners van Nederland nog recht op het belastingdeel van de loonheffingskorting. Dit betekent dat de loonbelasting/premie volksverzekeringen die u inhoudt op het loon van uw medewerkers, afhangt van het land waar uw medewerker inwoner is – en dit zult u moeten registeren. We leggen u graag uit hoe dit werkt.

In our previous SAS Alert we have informed you that the Dutch State Secretary of Finance informed the Dutch Parliament that transitionary rules would be introduced for those employees whose 30% ruling would prematurely end in 2019 or 2020 as a result of the earlier announced reduction of the maximum term of the 30% ruling to 5 years.

We can now confirm that the Dutch State Secretary lived up to his words: transitionary rules are included in a second note of amendment to the Tax Plan of 2019.