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. Continue reading “International bank account details for tax refunds”

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. Continue reading “Assistance with preparing your Dutch personal income tax return”

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. Continue reading “Verruiming inkeerregeling tot 1 juli 2014”

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. Continue reading “Tax rebates / heffingskortingen calculated pro rata as of 2013”

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. Continue reading “UPDATE: Last chance tax friendly treatment of severance payment”

Redundancy / Severance payment legal and tax

As you may have seen in the articles on our website we are well informed of all national and international tax related issues as regard to the redundancy / severance payment. We however also offer all legal advisory and assistance required when you are in the process of discussing your – rights to a – severance payment with your employer. Continue reading “Redundancy / Severance payment legal and tax”

Oberste Gerichtshof hat Fragen bezeichnet an den Gerichtshof der Europäischen Union auf der 150-Kilometer-Grenze für die Anwendung der 30%-Regel

Der Oberste Gerichtshof hat am August 9, 2013, Fragen bezeichnet an den Gerichtshof der Europäischen Union auf der 150-Kilometer-Grenze für die Anwendung der 30%-Regel. Nach dieser 30% Regelung kann ein niederländischer Arbeitgeber eine Pauschale bis zu einem gewissen unversteuert aus dem Ausland Mitarbeiter von kurzen 30% des Gehalts angezogen geben. Continue reading “Oberste Gerichtshof hat Fragen bezeichnet an den Gerichtshof der Europäischen Union auf der 150-Kilometer-Grenze für die Anwendung der 30%-Regel”

Supreme Court refers questions to the Court of Justice of the European Union on the 150-kilometer criterion under the 30% rule

The Supreme Court has on August 9th, 2013, referred questions to the Court of Justice of the European Union on the 150-kilometer border criterion for the application of the 30% rule. Under that scheme, a Dutch employer can give a flat fee to a certain untaxed attracted from abroad employee of short 30% of the salary. Continue reading “Supreme Court refers questions to the Court of Justice of the European Union on the 150-kilometer criterion under the 30% rule”