The following wage items are not part of the basis for the employer levy high wages in 2014: Wage that was provided to the employee in 2012 or earlier, but that was taxed in 2013 (through a correction notice); Wage that was provided to the employee in 2013, but that [...]
As of January 1, 2013 the income related health care premium became a cost for the employer. This does not constitute taxable wage for the employee. The same applies to comparable employer contributions to foreign mandatory health insurance systems. Recently this was confirmed by a decision of the Dutch State [...]
Employers must pay the 16% employer's levy within one month after the tax period covering 31 March 2014. This levy is due insofar as an employee's wage from present employment in 2013 exceeded EUR 150,000. Wage on which the Netherlands were not allowed to levy wage tax, e.g. on the [...]
One of the conditions to be eligible for the 30% ruling is that the employee was living more than 150 kilometres from the Dutch border during a period exceeding two-thirds of the 24 months period prior to the start of the Dutch employment. In 2013 the Dutch Supreme Court asked [...]
As from January 1, 2014 LIMES international judges the application of the 30%-ruling based on a special agreement with the Tax Authorities. Whether an employee will be eligible for the 30%-ruling can now be judged by LIMES within one day. After our positive judgement the Dutch tax office will issue [...]
Persons who do not stay or stay less than four months in the Netherlands are classified as "non-residents". These include frontier workers, (supervisory) directors or people who live abroad and enjoy a Dutch pension or receive a salary. In dealings with the Dutch government, they often require a BSN (“Burger [...]
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