If an employee, while being employed by a foreign group company, is assigned to a Dutch part of the group, the foreign group company is considered withholding agent for Dutch wage tax and –as the case may be- for Dutch social security premiums. With effect from January 1, 2013 it [...]
The Dutch government agreed on additional tax measures for 2014. One of the measures concerns a continuation of the employer's levy for high wages for one more year. In 2013 this levy of 16% is applied for the first time on wages exceeding EUR 150,000 in 2012. Only the wage [...]
With regard to our NewsFlash regarding the reduced legal fees of March 4, 2013, we hereby inform you that the Dutch Immigration Authorities will start repaying the overpayment of the legal fees automatically early March 2013. It is not required to ask for repayment in writing or by telephone. The [...]
Please be informed that the Dutch Immigration Authorities (IND) have published the following reduced legal fees per 1 February 2013. Family members of a highly skilled migrant The legal fees for the following applications for family members of a highly skilled migrant are reduced to € 225,- per application: - [...]
According to various media unconfirmed news was spread that the Ministry of Finance intends to delay the compulsory application of the Work-Related Costs Scheme (werkkostenregeling) until 1 January 2015 or (even) 1 January 2016. As of 1 January 2011 a new system of tax-free allowances and benefits in kind was [...]
As of January 1, 2013 the "levy interest" is replaced by "tax interest". The new regulation is applicable for tax years/bookyears starting as of 2012. For personal income tax and corporate income tax the interest will be calculated during the period that starts 6 months after the end of the [...]
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