“I am not a tourist fair” 2014

Newcomers who are still finding their feet, will have the chance to learn about setting up a bank account, doing their taxes, and finding a school or university. Both newcomers and veteran expats can enjoy these resources along with entertainment and a wealth of information on cultural pursuits for internationals who want to dive into Dutch culture and enjoy the differences! Discover yummy Dutch food and beverages (yes, they do exist!), entertainment and networking opportunities. Okx van Leeuwen Tax Lawyers will be present and we hope to see you there! Join us on Sunday, 2 November 2014 at the Beurs van Berlage in Amsterdam. We will offer a special Fair discount on all our services for those who attend and leave their emailaddress. Read More

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BEPS – Base Erosion and Profit Shifting

Since a longer period so called BEPS – Base Erosion and Profit Shifting is on the EU agenda. Recently the Dutch Government has replied to the developments surrounding the BEPS. For most the Dutch Government is of the opinion that BEPS should be tackled EU wide, not by individual states. However some new measures have been introduced by the Dutch authorities to increase the Dutch substance for tax purposes. Read More

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International bank account details for tax refunds

As per January 1st 2014 the rules with regard to International bank account numbers for tax refunds have been changed and have become more strict. In case you only have a foreign bank account, than there is a new procedure to be followed in order to receive the tax refund on this foreign bank account number. Read More

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Assistance with preparing your Dutch personal income tax return

We offer a tax return service.
Please contact us in order to discuss preparing your Dutch personal income tax return. The filing deadline for the 2013 personal income tax return ends on April 1st, 2014. As part of our all-inclusive tax service we can offer you, if so required, a long extension period for filing. This extended term offers you the additional time needed to collect all relevant information. Read More

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Verruiming inkeerregeling tot 1 juli 2014

Als fiscaal inwoner van Nederland bent u belastbaar voor uw wereldwijde inkomsten en bezittingen. De Belastingdienst heeft de mogelijkheid om met terugwerkende kracht (navorderings)aanslagen inkomstenbelasting op te leggen over de laatste twaalf belastingjaren voor zover het buitenlandse inkomsten en vermogen betreft. Voor de erfbelasting geldt zelfs een onbeperkte navorderingstermijn. Voor zover de Belastingdienst – zonder uw melding – achterhaalt dat u buitenlandse inkomsten en/of vermogen heeft verzwegen kunnen zij, naast het navorderen van de verschuldigde belasting een boete opleggen. In de toekomst kan deze boete maximaal 300% van de verschuldigde belasting bedragen. Read More

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Attention points personal income tax return 2013

The tax authorities have anounced that they will pay extra attention with regard to the following items when processing the 2013 personal income tax return: Read More

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Controlethema’s aangifte inkomstenbelasting 2013

De Belastingdienst let extra op de volgende zaken bij het controleren van de aangiften inkomstenbelasting 2013: Read More

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Tax rebates / heffingskortingen calculated pro rata as of 2013

As of the tax year 2013 the tax rebates, known as ‘heffingskortingen’, will only be applicable pro rata in case of partial Dutch premium liability. Meaning that if you have only lived and/or worked in the Netherlands for part of the year, the premium part of the tax rebates (which is about 80% of the full amount of the tax rebates) will only be applicable pro rata, inline with stay/working period. Read More

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Dutch personal income tax rates 2013 and 2014

Rates box 1 (income from work and home ownership)

Tax year 2014

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(younger than variable pension AOW age)
EURO 0 to EURO 19,645 | 5.1% | 31.15% | 36.25% | EURO 7,121
EURO 19,645 to EURO 33,363 |10.85% | 31.15% | 42% | EURO 12,882
EURO 33,363 to EURO 56,531 |42.00% | 0% | 42.00% | EURO 22,612
EURO 56,531 and further |52.00% | 0% | 52.00% | EURO 22,612 + 52% on excess

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(65 years and older)
EURO – | EURO 19,645 | 5.1% | 31.15% | 36.25% | EURO 7,121
EURO 19,645 | EURO 33,363 |10.85% | 31.15% | 42% | EURO 12,882
EURO 33,363 | EURO 56,531 |42.00% | 0% | 42.00% | EURO 22,612
EURO 56,531 | and further |52.00% | 0% | 52.00% | EURO 22,612 + 52% on excess

Read More

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UPDATE: Last chance tax friendly treatment of severance payment

One of the proposed changes in Dutch tax law per the year 2014 regards the potentially tax beneficial treatment of severance payments. Till now such severance payments could be put in a standing right for the full untaxed gross amount. Read More

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Partners in Business

We cooperate with the law firm of Fruytier Lawyers in Business, a medium-size Dutch law firm established in 1974, with a commercial and corporate law practice (http://www.flib.nl/en)

Our strength...

Jan-Hein van Leeuwen: By handling all cases ourselves, and keeping our overhead costs low, we offer a professional, cost efficient and personal service to each of our clients.