Stamrecht BV / Standing right company

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:
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. Continue reading “Stamrecht BV / Standing right company”

Tax, premium social security and employer healthcare insurance contribution benefit in the year of migration

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. Continue reading “Tax, premium social security and employer healthcare insurance contribution benefit in the year of migration”

Various expat tax matters Q and A

This post contains some of the up to date (December 2012) expat Q and A’s as discussed by us on Expatica, the discussed issues are categorized:

Q: Next year, it shall be my 5th year here in NL. I have been granted a 30% tax ruling since I came here last 2008. With the new rules, my eligibility shall be checked for next year. By the end of this year (2012), my salary will not meet €35,000 taxable income requirement. Will this affect my eligibility for next year to be able to keep my 30% tax rule? Will I still be able to keep my 30% tax rule for next year?

A: Indeed after the first five years you will have to meet the 2012 rules, amongst which is the salary criterion. There are only very limited exceptions not to meet this criterion, e.g. in case of temporary parental leave. However there may be an option for you to swap part of the current tax free reimbursement, under the ruling, for gross taxable salary. This is because the 30% ruling may also be based on a lowered tax free %, 30% is the maximum. This way your benefit of the ruling will decrease, but could still give a benefit.

Q: How is the yearly salary determined? My gross monthly salary based on contract is 4444 euro, thus more than 50k euro/year.However, I am now working only 4 days a week (have children), therefore I receive only 80% of 4444 euro gross, which makes it just slightly less then 50k euro yearly. Will I still qualify for the 30%ruling? Please can you elaborate on which salary is considered in case people are working part-time? Continue reading “Various expat tax matters Q and A”

Wijzigingen 30%-regeling – belastingplan 2012

Wijzigingen 30%-regeling
In het belastingplan 2012 zijn de eerder aangekondigde wijzigingen in de 30%-vergoedingsregeling verder uitgewerkt. In onderstaand zetten wij deze regeling en de voorgenomen wijzigingen uitvoerig uiteen. Voor een efficiente samenvatting van de vereisten voor de 30%-regeling, verwijs ik u naar het volgende artikel op onze website: UPDATE 20 december 2011: De wijzigingen in de 30%-regeling zijn inmiddels goedgekeurd door zowel de Tweede Kamer als de Eerste Kamer. M.u.v. een tweetal uitzonderingen wordt de nieuwe salariseis, in vergelijking met de initiele plannen, verlaagd naar minimaal EUR 35.000 exclusief de 30% vergoeding en EUR 50.000 inclusief de 30% vergoeding, echter deze verruiming zal gefinancierd worden door de maximum toepassingstermijn te verlagen van tien jaar naar acht jaar. Het verlagen van de termijn naar acht jaar geldt alleen voor nieuwe aanvragen per 1 januari 2012. Lees verder onderaan dit artikel bij de updates… (klik op artikeltitel) Continue reading “Wijzigingen 30%-regeling – belastingplan 2012”