From the tax year 2010, all real estate held in box 3, is to be valued on the so called woz-value. In order to express the fact that letting decreases the value of real estate, a valuation scheme is included in the Income Tax Act as of the tax year 2010. Starting point of this table remains the woz-value, but this value is to be reduced by the so-called ‘leegwaarderatio’, which is a variable percentage of the woz value. Continue reading “Valuation of rented out real estate for the Dutch income tax in box 3 (as of the tax year 2010)”
Author: admin
Box 3 berekening 2011 e.v. bij migratie en/of buitenlandse belastingplicht
In box 3 wordt het belastbaar inkomen uit sparen en beleggen in de inkomstenbelasting betrokken. Per belastingjaar 2011 is er nog slechts één peildatum van toepassing in box 3, zijnde 1 januari. Dit in tegenstelling tot de wetgeving tot en met belastingjaar 2010 waarbij er steeds twee peildata van toepassing waren, zijnde 1 januari en 31 december. Het ministerie van Financien en de Belastingdienst hebben meer duidelijkheid gegeven over de berekening van de box 3 heffingsgrondslag in het jaar van migratie vanaf 2011. Continue reading “Box 3 berekening 2011 e.v. bij migratie en/of buitenlandse belastingplicht”
Dutch income tax rates 2012 (and 2011)
Rates box 1 (income from work and home ownership)
Tax year 2012
Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(younger than 65 years)
EURO – | EURO 18,945 | 1.95% | 31.15% | 33.10% | EURO 6,270
EURO 18,945 | EURO 33,863 |10.80% | 31.15% | 41.95% | EURO 12,528
EURO 33,863 | EURO 56,491 |42.00% | 0% | 42.00% | EURO 22,031
EURO 56,491 | and further |52.00% | 0% | 52.00% | EURO 22,031 + 52% on excess
Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(65 years and older)
EURO – | EURO 18,945 | 1.95% | 13.25% | 15.20% | EURO 2,879
EURO 18,945 | EURO 34,055 |10.80% | 13.25% | 24.05% | EURO 6,512
EURO 34,055 | EURO 56,491 |42.00% | 0% | 42.00% | EURO 15,935
EURO 56,491 | and further |52.00% | 0% | 52.00% | EURO 15,935 + 52% on excess
Various expat tax matters Q and A
This post contains some of the up to date (December 2012) expat Q and A’s as discussed by us on Expatica, the discussed issues are categorized:
30%-ruling
Q: Next year, it shall be my 5th year here in NL. I have been granted a 30% tax ruling since I came here last 2008. With the new rules, my eligibility shall be checked for next year. By the end of this year (2012), my salary will not meet €35,000 taxable income requirement. Will this affect my eligibility for next year to be able to keep my 30% tax rule? Will I still be able to keep my 30% tax rule for next year?
A: Indeed after the first five years you will have to meet the 2012 rules, amongst which is the salary criterion. There are only very limited exceptions not to meet this criterion, e.g. in case of temporary parental leave. However there may be an option for you to swap part of the current tax free reimbursement, under the ruling, for gross taxable salary. This is because the 30% ruling may also be based on a lowered tax free %, 30% is the maximum. This way your benefit of the ruling will decrease, but could still give a benefit.
Q: How is the yearly salary determined? My gross monthly salary based on contract is 4444 euro, thus more than 50k euro/year.However, I am now working only 4 days a week (have children), therefore I receive only 80% of 4444 euro gross, which makes it just slightly less then 50k euro yearly. Will I still qualify for the 30%ruling? Please can you elaborate on which salary is considered in case people are working part-time? Continue reading “Various expat tax matters Q and A”
Dutch personal income tax return – control themes
As with each tax year, the tax authorities select and pre-announce a specific item related to the tax return which they will check with extra attention. This is a so called control theme (‘controlethema’). For example the control themes for the years 2008, 2009 and 2010 were respectively: the deduction of donations (2008), the deduction costs of living regarding children (2009) and private misusage of the company car (2010). The State secretary of Finance has anounced the control theme for the year 2011: timely filing of the tax return. Read more by clicking on the article title… Continue reading “Dutch personal income tax return – control themes”
Changes to the 30% ruling
Changes to the 30% ruling
In the Dutch 2012 tax plan, the previously announced changes to the 30% ruling have been further elaborated upon. In the following article we in depth explain this ruling and the proposed changes therein. For an efficient summary of the requirements for the 30% ruling, please be referred to the following article on our website http://www.okxvanleeuwen.com/?p=352 UPDATE December 20th, 2011: The changes to the 30%-ruling have now been approved by both the Dutch parliament as well as the Dutch upper house. The recent amendments to the changes in the 30% ruling constitute that the salary requirement will be loosened in comparison to the initial plans, in brief the required base salary excl 30% ruling will be lowered to a minimum of EUR 35,000 (EUR 50,000 incl 30% ruling). There are two further salary lowerings to this main requirement. However these softenings are to be financed by reducing the applicable maximum term of the ruling from 10 years to 8 years. This reduction of the term will only apply to new cases as of January 1st, 2012. Read more by clicking on the article title… Continue reading “Changes to the 30% ruling”
Wijzigingen 30%-regeling – belastingplan 2012
Wijzigingen 30%-regeling
In het belastingplan 2012 zijn de eerder aangekondigde wijzigingen in de 30%-vergoedingsregeling verder uitgewerkt. In onderstaand zetten wij deze regeling en de voorgenomen wijzigingen uitvoerig uiteen. Voor een efficiente samenvatting van de vereisten voor de 30%-regeling, verwijs ik u naar het volgende artikel op onze website: http://www.okxvanleeuwen.com/?p=352 UPDATE 20 december 2011: De wijzigingen in de 30%-regeling zijn inmiddels goedgekeurd door zowel de Tweede Kamer als de Eerste Kamer. M.u.v. een tweetal uitzonderingen wordt de nieuwe salariseis, in vergelijking met de initiele plannen, verlaagd naar minimaal EUR 35.000 exclusief de 30% vergoeding en EUR 50.000 inclusief de 30% vergoeding, echter deze verruiming zal gefinancierd worden door de maximum toepassingstermijn te verlagen van tien jaar naar acht jaar. Het verlagen van de termijn naar acht jaar geldt alleen voor nieuwe aanvragen per 1 januari 2012. Lees verder onderaan dit artikel bij de updates… (klik op artikeltitel) Continue reading “Wijzigingen 30%-regeling – belastingplan 2012”
Vermindering verzuimboete vennootschapsbelasting 2009
Onderstaand volgt het arrest van de rechtbank waarbij, op basis van de feiten, volgens de rechter geen rechtvaardiging bestond voor het volledig (d.w.z. 50%) toepassen van de per 2010 ingevoerde verhoging van het wettelijk maximum van de verzuimboete. Het is echter maar de vraag of de Belastingdienst zich hierdoor zal laten leiden bij het opleggen van toekomstige verzuimboetes. Het is gezien dit arrest, alsmede een bezwaarprocedure van een collega fiscalist (waarbij de verzuimboete met 90% verlaagd werd), zeker aan te bevelen om bezwaar aan te (laten) tekenen tegen een opgelegde verhoogde verzuimboete. Voor een geval van AVAS (afwezigheid van alle schuld) onder het verhoogde boeteregime, zie http://zoeken.rechtspraak.nl/detailpage.aspx?ljn=BS8902 Lees verder door op de titel van dit artikel te klikken… Continue reading “Vermindering verzuimboete vennootschapsbelasting 2009”