One of the proposed measures in the Tax Plan 2014 relates to annuity entitlements. If the annuity entitlement is paid at once in 2014 only 80% of the distribution will be taxed. However, according to a recent amendment, this only applies if the severance payment is credited to the bank [...]
Among others, the following measures in Dutch tax law are being proposed for 2014. - The employer's levy of 16% on wages exceeding EUR 150,000 will be continued in 2014, based on the taxable wage of 2013. - As per January 1, 2014 the exemption for a right to receive [...]
Dutch taxpayers are accustomed to receiving notices by mail from the tax authorities that they should file the VAT return and pay the tax before a specific date. The tax authorities will discontinue this service as of January 1, 2014. The VAT declaration letter with the girocard will already disappear [...]
In our NewsFlash of February 28, 2013 we informed you that the ‘employers' levy high wages’ may conflict with the European Convention on Human Rights (EHRC). Especially the retroactive effect of this levy is being discussed. We advised you to file an objection against this levy with reference to 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 employment. Recently, the Dutch Supreme Court has asked the [...]
One of the conditions to qualify for the 30%-ruling is that the employee has special skills or expertise. That is deemed to be the case if the taxable salary exceeds €35,000 for 2012 and €35,770 for 2013. For certain groups of employees a lower salary norm applies. The Dutch Tax [...]
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