What’s new?

As of January 1, 2014, the interest for unpaid personal income tax will be at least 4% and at least 8% for corporate income tax. To avoid (substantial) amounts of tax interest being due, we advise to file a request for an (additional) preliminary assessment within 4 months after the [...]

With effect from January 1, 2014 it will be more difficult to obtain a Dutch work permit for foreign employees. It will become more important to pay a salary at market level to those requiring a work permit for their employment in the Netherlands. A work permit will no longer [...]

After a tax return is final, the Dutch tax authorities can, in certain situations, still impose an additional tax assessment if too little tax is levied. In domestic situations an additional tax assessment can be imposed up to 5 years after the end of the tax year plus the period [...]

One of the proposed measures in the Tax Plan 2014 relates to annuity entitlements. If the annuity entitlement is paid at once in 2014 only 80% of the distribution will be taxed. However, according to a recent amendment, this only applies if the severance payment is credited to the bank [...]

Among others, the following measures in Dutch tax law are being proposed for 2014. - The employer's levy of 16% on wages exceeding EUR 150,000 will be continued in 2014, based on the taxable wage of 2013. - As per January 1, 2014 the exemption for a right to receive [...]

Dutch taxpayers are accustomed to receiving notices by mail from the tax authorities that they should file the VAT return and pay the tax before a specific date. The tax authorities will discontinue this service as of January 1, 2014. The VAT declaration letter with the girocard will already disappear [...]