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.
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
