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 is possible to appoint the Dutch group company as withholding agent. This new option also applies to assigned employees with a 30%-ruling for which formerly a separate regulation applied.
In order to apply for this option a joint request has to be filed with the Dutch tax authorities by both the Dutch and foreign group company.
