Tax + global mobility Archives - Page 5 of 5 - LIMES international

September 2022

Exemption application wage tax rate anonymous employees due to delay in assignment of social security numbers
Exemption application wage tax rate anonymous employees due to delay in assignment of social security numbers

Exemption application wage tax rate anonymous employees due to delay in assignment of social security numbers

LIMES international2022-11-07T17:16:29+01:0022 September 2022|Tax + global mobility|

If an employer does not have an employee's Dutch social security number (BSN) he is obliged to apply the so-called ‘anonymous rate’ (anoniementarief) which, at 52%, is considerably higher than the normal rate. Employees from abroad must request this BSN from their Dutch municipality. The waiting times for making [...]

August 2022

Withdrawal of exemption method for executive and supervisory directors’ remunerations can result in financial disadvantage
Withdrawal of exemption method for executive and supervisory directors’ remunerations can result in financial disadvantage

Withdrawal of exemption method for executive and supervisory directors’ remunerations can result in financial disadvantage

LIMES international2022-11-07T17:17:42+01:005 August 2022|Tax + global mobility|

On July 8, 2022, the State Secretary of Finance withdrew the approval for the application of the exemption method for executive and supervisory directors' remunerations. For residents of the Netherlands who receive such remunerations from an entity established outside the Netherlands, this can result in a financial disadvantage. What [...]