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”
Author: admin
“I am not a tourist fair” 2013
Okx van Leeuwen was present on the 10th “I am not a tourist fair” held on November, 3rd, 2013. The location was the Beurs van Berlage in the Centre of Amsterdam. Please go to: www.expatica.com/iamnotatourist for further information on the fair and to check the date already planned for 2014. Continue reading ““I am not a tourist fair” 2013″
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”
Prejudiciële vragen over 150 km-grens in 30%-regeling
De Hoge Raad heeft op 9 augustus 2013 prejudiciële vragen gesteld aan het Hof van Justitie van de Europese Unie over de 150-kilometergrens voor de toepassing van de 30%-regeling. Op grond van die regeling kan een Nederlandse werkgever een forfaitair bepaalde onbelaste vergoeding toekennen aan een uit het buitenland aangetrokken werknemer van kort gezegd 30% van het loon. Continue reading “Prejudiciële vragen over 150 km-grens in 30%-regeling”
150 kilometer criterion under the 30% ruling is allowed
The Advocate-General for the Supreme Courst has given his view on the 150 kilometer criterion under the 30% ruling. He has stated that, although this new criterion could be faulted, it is not in breach with EU laws. Therefore to his opinion the 150 kilometer criterion may be taken up in the relevant tax laws. In most cases the Supreme Court follows the opinion of the Advocate-General, however we have to await the verdict of the Supreme Court to be sure.
UPDATE August 9th, 2013, please see this article: http://www.okxvanleeuwen.com/?p=468
Fill in a tax return over the year of migration and – in most cases – receive a tax refund!
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. This in practice means that per month no more premium can be due than 1/12 of the maximum annual premium. When the taxable income on annual basis is higher than appr. EUR 35,000, this time related method may well offer a benefit. As to the taxes, employers calculate the wage tax due on annual basis and divide the outcome over 12 months. Continue reading “Fill in a tax return over the year of migration and – in most cases – receive a tax refund!”
Нидерланды в качестве альтернативы для Кипра
Translated by google translate / Перевод Google Translate (apologies for any misprints)
После недавних финансовых событий на Кипре инвесторы, возможно, рассматривает возможность изменения кипрской компании холдинга и / или финансовой компании к компании, расположенных в других странах Европейского Союза.Нидерланды предлагают не только интересную налоговый режим, но также предлагает хорошо развитую инфраструктуру. Хотя банковский сектор в Нидерландах рассмотреть, является загрузочным в размере – по отношению к экономике в целом – голландская экономика была установлена на очень широко. Continue reading “Нидерланды в качестве альтернативы для Кипра”
The Netherlands as an alternative to Cyprus
Following the recent financial events in Cyprus, investors maybe considering to change their Cyprus holding and/or finance company to a company located elsewhere in the European Union. The Netherlands offers not only an interesting tax regime but also offers a well established infrastructure. Although the banking sector in the Netherlands is considerable in size – in relation to the economy as a whole – the Dutch economy is established very broadly. Not leaning heavily on one single sector, making it less vulnerable. The Netherlands offers a wide range of interesting tax treaties with in excess of 200 different countries. Continue reading “The Netherlands as an alternative to Cyprus”