🇳🇱  The Netherlands

The 30% Ruling Will Be Capped From 2024

Starting January 1, 2024, the 30% ruling will have a cap on tax-free earnings, affecting those earning above the “WNT-norm” (currently 223,000 euros for 2023). You’ll receive a maximum of 66,900 euros tax-free. However, if you applied before December 31, 2022, you can enjoy the full benefit until January 1, 2026, instead of 2024. Keep in mind, that these changes may impact individuals with income taxed in multiple countries, altering tax amounts and double taxation prevention.

DAFT Application Update

As we informed in the last newsletter, there are changes with regard to the DAFT applications. However, the Dutch Immigration Authorities (IND) have now decided to go back to the situation as it used to be since the 13th of September 2023. This means, that DAFT applications* will be submitted in the usual way and all prior steps (registration with the Chamber of Commerce, town hall, and opening a Dutch bank account) must be completed prior to submission.

* residence permits for US and Japanese nationals based on the Friendship treaties

🇩🇪 Germany

The Migration Law Days Conference

Our partner Tobias Schönborn and our colleague and senior immigration specialist Charlotte Forestier-Kieffer participated in the Migration Law Days in September in Speyer (a beautiful city in southwest Germany with an impressive cathedral 🏰 and thus definitely worth a trip).

In the interest of our clients and for the successful cooperation with our partners worldwide, we regularly exchange ideas with experts in the industry and inform ourselves about the latest regulations and trends.

At the annual conference, the focus this time was on the further development of the Skilled Worker Immigration Act that has been passed.

The “new” Blue Card will be introduced on November 18, and further adjustments will be made gradually.

🇱🇺 Luxembourg

Luxembourg is Widening Access to the Labour Market

As of the 1^st of September 2023, family members of non-EU residents living in Luxembourg can freely access the job market without the requirement of a specific work permit.

It’s important to emphasize that this legal change has a retroactive effect, which means that both current and future holders of family member status will benefit from this right.

Changes in acquiring ADEM certificate

Due to the new law, significant changes have been made to the labor market and the employment of third-country nationals in Luxembourg.

This new law focuses on streamlining the process for obtaining the ADEM certificate. Once companies in Luxembourg have submitted their job vacancies to ADEM, this certificate allows them to hire their chosen candidates. The changes can be summarized as follows:

1. Shortage Occupations List: For professions categorized as “shortage” (see list), ADEM will no longer need to conduct a job market test. The ADEM office will issue the certificate within five days of receiving the application.
2. Other Professions: In this case, a job market test is still required, but with shorter deadlines. The ADEM office will have seven days to assess the availability of job seekers and their suitability for the open positions. If there’s no suitable match, the certificate will be issued within five working days after the seven-day period.

If the ADEM office can suggest candidates themselves, they have an additional 15 days to provide the employer with their recommendations.