Direct deposit scheme to replace G-account will not be introduced
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’.
Fixed expense allowances under the work related costs scheme? Cost survey!
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 [...]
Again an unexpected income tax bill in 2015?
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 [...]
Work permit no longer required for Japanese citizens
On 24 December 2014 the highest Dutch administrative court (Raad van State) decided that Japanese citizens are allowed to work in the Netherlands without the need for a work permit (TWV). Under the Treaty of Commerce and Navigation between Japan and the Netherlands Japanese nationals should be treated similar to [...]
BGL Postponed
In our earlier NewsFlash we informed you that it was proposed to replace the VAR (Notification re. self-employment) in 2015 with a BGL (Notification that no wage tax is due). However, the handling of the bill is postponed until further notice. Practically, this means that the VAR 2014 will still [...]
New salary criteria 30% ruling 2015
The salary criteria for the 30% ruling as per January 2015 are as follows: - The annual taxable salary for an employee must be more than EUR 36,705 (2014: EUR 36,378). - The taxable salary for an employee with a master’s degree and who is younger than 30 years, must [...]
