“I am not a tourist fair” 2014

Newcomers who are still finding their feet, will have the chance to learn about setting up a bank account, doing their taxes, and finding a school or university. Both newcomers and veteran expats can enjoy these resources along with entertainment and a wealth of information on cultural pursuits for internationals who want to dive into Dutch culture and enjoy the differences! Discover yummy Dutch food and beverages (yes, they do exist!), entertainment and networking opportunities. Okx van Leeuwen Tax Lawyers will be present and we hope to see you there! Join us on Sunday, 2 November 2014 at the Beurs van Berlage in Amsterdam. We will offer a special Fair discount on all our services for those who attend and leave their emailaddress. Continue reading ““I am not a tourist fair” 2014″

Dutch personal income tax rates 2013 and 2014

Rates box 1 (income from work and home ownership)

Tax year 2014

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(younger than variable pension AOW age)
EURO 0 to EURO 19,645 | 5.1% | 31.15% | 36.25% | EURO 7,121
EURO 19,645 to EURO 33,363 |10.85% | 31.15% | 42% | EURO 12,882
EURO 33,363 to EURO 56,531 |42.00% | 0% | 42.00% | EURO 22,612
EURO 56,531 and further |52.00% | 0% | 52.00% | EURO 22,612 + 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 19,645 | 5.1% | 31.15% | 36.25% | EURO 7,121
EURO 19,645 | EURO 33,363 |10.85% | 31.15% | 42% | EURO 12,882
EURO 33,363 | EURO 56,531 |42.00% | 0% | 42.00% | EURO 22,612
EURO 56,531 | and further |52.00% | 0% | 52.00% | EURO 22,612 + 52% on excess

Continue reading “Dutch personal income tax rates 2013 and 2014”

Fill in a tax return over the year of migration and – in most cases – receive a tax refund!

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. This in practice means that per month no more premium can be due than 1/12 of the maximum annual premium. When the taxable income on annual basis is higher than appr. EUR 35,000, this time related method may well offer a benefit. As to the taxes, employers calculate the wage tax due on annual basis and divide the outcome over 12 months. Continue reading “Fill in a tax return over the year of migration and – in most cases – receive a tax refund!”

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”