Some confusion has recently arisen by two different lower tax courts (Breda and Haarlem) regarding the 150 kilometer criterion. The lower tax court in Breda has recently ruled that the 150 kilometer criterion under the new (2012) 30% legislation is not in breach with EU law. Even more recently however the lower tax court in Haarlem has decided the 150 kilometer criterion IS in breach with EU law. The Dutch Supreme Court will have to give certainty on the matter. Continue reading “Case law 150 kilometer criterion under the 30% ruling”
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Wijzigingen belastingheffing en sociale zekerheid voor vliegtuigbemanning
Vanaf april 2011 is het belastingverdrag tussen Nederland en Groot-Brittanie gewijzigd. Deze wijzigingen hebben onder andere een impact op vliegtuigpersoneel, voor zover deze wonen in Nederland en werken voor een maatschappij gevestigd in Groot-Brittanie. Tevens is per het jaar 2010 de EU richtlijn inzake sociale zekerheid aangepast. Ook deze aanpassingen hebben een impact op bovengenoemde groep werknemers. Continue reading “Wijzigingen belastingheffing en sociale zekerheid voor vliegtuigbemanning”
Changes in Dutch taxation and social security for flight personnel
As of April 2011 flight personnel living in The Netherlands, and who work for an airline company located in Great Britain, will face some changes in their (future) taxation. This is because the treaty of avoidance double taxation between The Netherlands and Great Britain has been revised, amongst others with respect to the taxation of flight personnel. To summarize, as of April 2011 flight personnel will temporarily have a choice as to in which country they are effectively taxed. Continue reading “Changes in Dutch taxation and social security for flight personnel”
Loonbelasting – Vrijstelling eenmalige vrijval voorziening pensioen BV’s belastingplan 2013
In onderstaand staan weergegeven het antwoord van 10 september 2012 op Kamervragen van de leden Neppérus en Lodders (2012Z03320) alsmede de relevante memorie van toelichting belastingplan 2013. De stamrecht BV wordt hierin niet genoemd, maar het is m.i. denkbaar dat onderstaand ook van toepassing is op o.a. stamrecht BV’s gezien het feit dat artikel 19b wet op de loonbelasting 1964 ziet op zowel pensioen BV’s als op stamrecht BV’s
2012Z03320
Vragen van de leden Neppérus en Lodders (beiden VVD) aan de minister van Sociale Zaken en Werkgelegenheid en de staatssecretaris van Financiën over vermindering van pensioenaanspraken van particuliere pensioen bv´s (ingezonden
22 februari 2012) Continue reading “Loonbelasting – Vrijstelling eenmalige vrijval voorziening pensioen BV’s belastingplan 2013”
Transfer Pricing – Highlights in the Netherlands
The term ‘transfer pricing’ stands for setting prices for internal transactions between a related multinational group of entities. Transfer pricing may well lead to a tax benefit when part of the group is located in tax friendly countries. Continue reading “Transfer Pricing – Highlights in the Netherlands”
Summary of the requirements 30%-ruling
On regular basis we advise expats and/or their employers on the 30%-ruling, part of this advisory is preparing the actual request for the ruling. As the interest of being granted the ruling can be very high, it is worthwhile to invest sufficient time to assess the exact situation of the employee compared to the applicable legal requirements. Continue reading “Summary of the requirements 30%-ruling”
About Us
First of all we would like to thank you for visiting our website. Okx van Leeuwen provides tax advisory to both (international) companies and individuals. Okx van Leeuwen is ran by tax lawyers combining many years of experience in the field of tax advisory. By handling all cases ourselves, and keeping our overhead costs low, we offer a professional, efficient and personal service to each of our clients at competitive rates.
The purpose of this website is to inform you about our firm as well as to provide you – through our headlines & news articles – with some specific information on various tax matters in which we are specialised. Please check our contact details page if you require further information from us. We are fluent in both Dutch and English and we also speak the German language.
Kind regards,
Jan-Hein van Leeuwen
Stamrecht BV / Standing right company
Please note as of the year 2014 it will most likely not be possible any more to use the stamrecht facilities, please see our recent article: http://www.okxvanleeuwen.com/?p=488
In case of a severance payment a so called stamrecht or standing right limited liability company (BV) can be incorporated by the employee; the recipient of this severance payment. To this stamrecht BV the severance payment can be paid by the former employer without withholding any wage tax/premium. Depending on the facts it may be differ, but starting from a severance payment in excess of appr. EUR 75,000 a stamrecht BV may well be interesting. In case the employee has the benefit of the 30%-ruling, the BV can be used to retain this ruling and its benefits. Continue reading “Stamrecht BV / Standing right company”
Tax, premium social security and employer healthcare insurance contribution benefit in the year of migration
In most cases a tax and premium benefit can be achieved in the year of migration, either moving to or moving out of the Netherlands. As to the premiums this benefit follows from the fact that premium can be calculated on a time related basis. Continue reading “Tax, premium social security and employer healthcare insurance contribution benefit in the year of migration”
Non businesslike loan (onzakelijke lening) and thin capitalisation rules
The Netherlands is a country which is often integrated in international tax structures, mostly due to its advantageous tax regime, overall beneficial tax treaties and its well organised / reliable infrastructure. Often these tax structures are set up for holding and/or finance activities between related parties. During the years a lot of corporate income tax legislation, policy and case law has been published with regard to the deductibility of interest for Dutch tax purposes. In some cases certain ‘loans’, which were labelled as such by the tax payer, have been succesfully requalified by the Dutch tax authorities as being capital. Continue reading “Non businesslike loan (onzakelijke lening) and thin capitalisation rules”