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: Personal Income Tax
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!”
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”
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”
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”
Valuation of rented out real estate for the Dutch income tax in box 3 (as of the tax year 2010)
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)”
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”