Contact our Employment Tax & Global Mobility expert

Sander Michael
Partner

Partner
As an employer with cross-border operations or international talent recruitment, you face complex tax challenges. From 30% regulations to management participations - the taxation of employment requires specialist knowledge. Borgen Tax helps you with all aspects of employment tax & global mobility, from advice to full implementation. Our one-stop-shop approach ensures that both tax and implementation are perfectly taken care of.
Compensation Tax, in our definition, encompasses both employment tax and global mobility. Employment tax concerns the tax aspects of employment conditions and employment relationships. Global mobility concerns the tax aspects and related topics with regard to cross-border activities. Ultimately, it concerns the tax aspects of labour and employment – both nationally and internationally. It encompasses the payroll tax, income tax, and social security positions of employers and employees. A selection of some relevant topics:

Complete relief from tax analysis to payroll implementation, permit applications and tax return preparation; all from one source.

Working directly with experienced partners who switch quickly between disciplines, integrated approach to all tax specialties.

Through Taxand’s global network coordinated guidance in 50+ countries for both Dutch and foreign aspects of international mobility.
30% scheme applications and management
Full support for applications, documentation and annual compliance of 30% regulations. We ensure correct application of salary thresholds and anticipate regulatory changes.
International assignments
Guidance on employees assigned to and from the Netherlands. We advise on tax liability, social security and practical implementation in cooperation with our international network.
Social security coordination
Expertise in determining the social security status of employees, applying for A1 certificates and related documentation. We ensure that your employees' social security position is clear and meets all local requirements.
Directors' Remuneration
Determining the tax implications of appointing foreign directors within your company.
Compliance
We apply for the correct work permit for your employees. We support you in setting up payroll processes, from advice with sample calculations to complete payroll execution by us. We also assist your employees with their individual income tax returns.
Equity incentives / shares and share options
Design of tax-efficient management participation schemes. We combine retention/remuneration objectives with optimal tax treatment for both employer and employee.
Carried Interest Structures / lucrative interest
Specialist advice on carried interest and lucrative interest arrangements.
Payroll taxes and “work related cost”- schemes (“WKR”)
Complete guidance on payroll tax issues and work related costs processes. From complex calculations to annual WKR optimization.
Self-employed and false self-employment
Proactive advice on ZZP issues and false self-employment. If needed, we work together with labor law specialists for complete legal coverage.
01
We start with a comprehensive discussion to get your situation clear and look at your issue from all relevant tax disciplines.
Comprehensive intake and definition
Multidisciplinary approach
Determination of scope
02
You get complete advice that covers all aspects with clear recommendations, followed by support in actual implementation and coordination.
Complete integrated advice
Clear recommendations
Full implementation support
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Continuous monitoring of regulatory changes and proactive communication of impact, with international coordination through Taxand in cross-border mobility.
Continuous regulatory monitoring
Proactive impact communication
International mobility coordination
Discover how we helped a Dutch company compliantly hire a foreign executive working between two countries. Expert guidance on tax residency, social security, payroll implementation, and the 30% ruling for cross-border employment.

Employment tax & Global Mobility
The salary standard is €46,660 per year of taxable wages. Note that this is the taxable wage after applying the 30% exemption, not the gross salary.
Tax liability does not only arise after 183 days. Shorter periods may also result in tax liability, depending on the countries involved, functions/positions, salary cost recharges and other circumstances.
Yes, provided all conditions are met and the salary standard is applied correctly. Many errors arise from miscalculation of taxable wages.
Everything from tax analysis and social security coordination to practical issues such as A1 certificates and payroll setup in both countries.
By properly structuring the employment relationship in advance: entrepreneurial risk, no authority relationship, market-based compensation and sufficient clients. We have special checklists for this purpose.
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