Archive for July, 2012

Stamrecht BV / Standing right company

Tuesday, July 24, 2012 @ 08:07 PM
Author: admin

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.

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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.

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