In our newsflash of 16 February 2018 we referred to the notifications that have been sent by the Dutch tax authorities (since the end of 2017) to pensioners who are tax residents of Belgium and who receive EUR 25,000 or more per annum under a Dutch pension scheme. In these letters, the Dutch tax authorities
Since end of last year, about 1,300 pensioners who receive benefits of EUR 25,000 or more per annum under a Dutch pension scheme and who are resident in Belgium have been notified by the Dutch tax authorities that the exemption these pensioners enjoyed as regards Dutch wage tax withholding over such benefits is withdrawn effective
According to the Dutch Supreme Court, the 150 kilometre criterion under the 30% ruling for employees hired from abroad (expats) is EU proof. The limits of the ruling (the ‘30% of the taxable base’ and the ‘150 kilometre distance from the Dutch border’) were set in such a way that the 30% ruling does not
Taxation in the Netherlands: increased deductibility of Belgian social security contributions Within the framework of the 2014 Dutch Tax Plan, a recent change was announced with respect to the deduction of Belgian employee social security contributions for Dutch income tax purposes, retrospective as of 1 January 2013. It concerns individual taxpayers whose earned income is
On 17 September 2013, the Dutch government announced its Budget Memorandum and the 2014 Tax Package. Two important items included in the measures proposed are: continuation of the crisis levy of 16% (employer duty) on salaries paid during 2013 exceeding the cap of EUR 150,000 introduction of a maximum deductibility threshold for pension contributions set
As you may know, there are quite some upcoming changes to the legislation in the Netherlands not only from a tax perspective but also from a social security point of view. In this respect, we wish to draw your attention to a change in the Dutch social security legislation that will affect formal split employment
“Action against changes to the Dutch 30% ruling” In our Headline of 20 September 2011, we informed you of the changes to the Dutch 30% ruling. On 1 January 2012, the 30% ruling ceases to be available to employees who’ve not lived outside a 150 km radius from the Dutch border for more than 2/3
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.