October 2014

Self-check new “VAR”

2014-10-16T09:06:38+02:0016 October 2014|General|

In a draft bill it is proposed that in 2015 the “Declaration of Income Tax Status” (Verklaring arbeidsrelatie; VAR) will be replaced by a “Decision Exemption from Payroll Tax Withholding” (Beschikking geen loonheffingen - BGL). The BGL replaces all current four types of VAR-statements. It will only state whether a [...]

September 2014

International allocation of (labour) expenses triggers VAT risk

2014-09-29T07:59:45+02:0029 September 2014|General|

Labour expenses incurred by the head office that are wholly or partly allocated to a branch established in another state, may have an effect on the international tax position of employees working for that branch. However, this may also trigger VAT consequences. Based on EU case law, since 17 September [...]

July 2014

Change single permit (GVVA)

2014-07-31T10:58:45+02:0031 July 2014|General|

Since introduction of the single permit April 1, 2014 most applications for a work and residence permit no longer need to  be sent to different authorities (UWV and IND). The combined application can be sent to the IND who will decide on the residence permit application and asks the UWV [...]

The work-related expenses scheme will continue

2014-07-03T17:09:15+02:003 July 2014|General|

The work-related expenses scheme will continue with the following adjustments: Necessity criterion: facilities that are considered necessary by the employer in relation to the business activities, can be provided tax free. For now, this will only apply to tools, computers, mobile communication and similar equipment. Settlement by the employer will [...]

June 2014

Transition arrangement one bank account extended to 1 July 2015

2014-06-27T08:01:36+02:0027 June 2014|General|

Due to the introduction of the Law “Awir” (Algemene wet inkomensafhankelijke regelingen) the Dutch Tax Authorities will register only one verified bank account number per individual. A transitional arrangement is valid based upon which the Tax Authorities can still pay tax refunds to an unverified bank account number. This arrangement [...]

Pension adjustments in 2015 (Witteveen 2015)

2014-06-16T11:00:02+02:0016 June 2014|General|

The Senate has recently approved the legislative proposal “Witteveen 2015”. As of 1 January 2015 the pensionable income is capped at €100,000. Under conditions, the new “nettolijfrente”-facility can be used for income exceeding €100,000. Please contact LIMES international if you need advice.

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