De Hoge Raad heeft op 9 augustus 2013 prejudiciële vragen gesteld aan het Hof van Justitie van de Europese Unie over de 150-kilometergrens voor de toepassing van de 30%-regeling. Op grond van die regeling kan een Nederlandse werkgever een forfaitair bepaalde onbelaste vergoeding toekennen aan een uit het buitenland aangetrokken werknemer van kort gezegd 30% van het loon. Continue reading “Prejudiciële vragen over 150 km-grens in 30%-regeling”
Category: 30% ruling
150 kilometer criterion under the 30% ruling is allowed
The Advocate-General for the Supreme Courst has given his view on the 150 kilometer criterion under the 30% ruling. He has stated that, although this new criterion could be faulted, it is not in breach with EU laws. Therefore to his opinion the 150 kilometer criterion may be taken up in the relevant tax laws. In most cases the Supreme Court follows the opinion of the Advocate-General, however we have to await the verdict of the Supreme Court to be sure.
UPDATE August 9th, 2013, please see this article: http://www.okxvanleeuwen.com/?p=468
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!”
Case law 150 kilometer criterion under the 30% ruling
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”
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”
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”
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”