{"id":43299,"date":"2018-01-18T15:46:46","date_gmt":"2018-01-18T14:46:46","guid":{"rendered":"https:\/\/limes-int.com\/non-executive-board-member-of-listed-company-no-longer-subject-to-dutch-wage-tax-act-as-of-january-1-2018\/"},"modified":"2018-01-18T15:46:46","modified_gmt":"2018-01-18T14:46:46","slug":"non-executive-board-member-of-listed-company-no-longer-subject-to-dutch-wage-tax-act-as-of-january-1-2018","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/non-executive-board-member-of-listed-company-no-longer-subject-to-dutch-wage-tax-act-as-of-january-1-2018\/","title":{"rendered":"Non-executive board member of listed company no longer subject to Dutch Wage Tax Act as of January 1, 2018"},"content":{"rendered":"<p>For listed companies, the fictitious employment relationship applies from January 1, 2018 only to the executive director. For the non-executive director, the company is no longer obliged to deduct and pay withholding taxes. The director himself must ensure payment of income tax and the income-related healthcare premium.<\/p>\n<p>The non-executive director may still be subject to payroll tax at his own request by using the opting-in arrangement. The importance of this may, for example, lie in the application of the 30% ruling.<\/p>\n<p>Action is therefore required when the 30% facility was applied in 2017 to the remuneration of non-executive directors.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For listed companies, the fictitious employment relationship applies from January 1, 2018 only to the executive director. For the non-executive director, the company is no longer obliged to deduct and pay withholding taxes. The director himself must ensure payment of income tax and the income-related healthcare premium. The non-executive director  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43299","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43299"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43299\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43299"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}