The Netherlands – One-off crisis contribution introduced for high salaries
On 10 July 2012, the Dutch First Chamber approved legislation introducing a one-time employers tax of 16% on high salaries. In March 2013, employers will have to pay a 16% employers tax on all salaries paid out in 2012 which exceed EUR 150,000.
Interpretation of the 5%-rule for applying EU-Regulation 883/2004
In order to determine whether someone should be considered as working in one Member State only with limited travel to other Member States or as being simultaneously employed in different Member States, one should – amongst others – determine whether or not the activities carried out outside the country of usual employment take up 5%
Dutch Budget Agreement 2013
On 25 May 2012, the Dutch government sent the Budget Agreement 2013 to parliament. This agreement includes a number of measures aimed at reducing the Dutch EMU gap to 3% in 2013. A legislative proposal has not yet been released. The most important tax measures are summarised in the document attached. Download the pdf
New daily lump-sum allowances list as from 1 April 2012
Context Reimbursements by the employer of expenses incurred by an employee within the scope of his employment are exempt from tax to the extent that they can be supported by appropriate documentation. The tax exemption of a lump-sum reimbursement of such expenses may also be allowed provided the lump-sum amount is determined based on reasonable
Additional municipal income tax
Income earned by a tax resident of Belgium in The Netherlands, Germany and/or France is exempted from Belgian income tax (be it with progression reserve). The exemption however only relates to federal tax and not to municipal taxes. Therefore it is important to know on which basis the municipal tax is calculated: on the ‘net
