dutch taxes – Okx van Leeuwen

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

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”