According to the Dutch Supreme Court the right to levy tax on international termination payments had to be allocated, in short, in accordance with the employment history over the period of 4 years preceding the termination date. Recently the Dutch State Secretary of Finance has decided that for the allocation [...]
Japanese citizens may work in the Netherlands without a work permit. To obtain a residence permit, employers can apply for the special regime for highly skilled migrants. In that case they will need to comply with all conditions attached. If, however, an employer decides to apply for a regular residence [...]
As of January 1, 2015 EU Member States shall automatically exchange information regarding income from employment, director fees, life insurance products, pensions and income from immovable property with the EU Member States where taxpayers reside. This underlines the importance of being compliant in relation to cross border activities.
The direct deposit scheme to replace the G-account system will not be introduced. Instead, the existing G-account system will be made ‘future proof’.
Also under the work related costs scheme it is possible to provide employees with a fixed expense allowance. However, certain conditions need to be met, one of these being that the employer has performed a survey into the actual costs incurred. In practice, this means that the employees keep their [...]
Many people owe unexpected additional income tax for 2014. This is because last year the general tax credit and the employment tax credit became income related, while this was not yet fully taken into account in the wage tax tables for the payroll. This was especially true for special payments [...]
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