Complaint (Bezwaar)
The moment you receive an assessment from the tax office with which you do not agree, you have to make an complaint (bezwaar). This complaint is subject to requirements. The most important requirement...
View Article30% ruling finished hence no need of BV vehicle anymore, what to do?
The 30% ruling can only be granted to you if you are being employed. In case that you are the entrepreneur, you need the facilities of a BV company or other limited liability vehicle. Then you are...
View Article30% ruling and sabbatical or study, what are the consequences?
The 30% ruling is granted to you when certain criteria are met. When granted, then you can use the ruling for the period set in the ruling certificate. However, not every employee stays with one...
View ArticleSeverance payment tax equalization solutions have been terminated
The Dutch Government has decided that as of December 31st next it is no longer possible to use a tax equalization method to limit the taxation on your severance payment. How did it work and is there...
View ArticleHave you employed staff that is actually working on the site of a client, as...
In case your company employs one or more employees that you delicate to another company on basis of an employment agency agreement or on basis of a secondment agreement or an other agreement. You...
View ArticleWorking in the Netherlands for less than 60 days, does that make you subject...
The main rule is that you are subject to Dutch wage tax when you start employment in the Netherlands. The 183 day rule in the tax treaty provides a possibility to prevent becoming subject to Dutch wage...
View ArticleNon resident employer
In the event you have taken up employment with a company that is actually situated outside the Netherlands, then this can have severe consequences if not done correctly. How is it done and how simple...
View ArticleContribution to non Dutch pension insurance company through employer possible?
You are an employee arriving from abroad where you had an pension insurance with a local insurance company. You would like to continue this insurance in the Netherlands, is this possible? Yes this is...
View Article30% ruling for dentists
The 30% ruling is a tax incentive for Dutch employees who have a certain expertise that is scarcely available in the Netherlands. The Dutch tax office had the opinion that a dentist is not scarcely...
View ArticleYear end employee evaluation form, a tool in case of involuntary dismissal
The year is ending almost and this is the time to evaluate the year with your employees. Have you never done this, it is never too late too start. A year end meeting is to discuss with the employee the...
View ArticleJanuary 2014 is the time to change your payroll provider if there is a reason...
The payroll is provided based on accumulated data. That implies you can only process any month in a year, if the previous months of that concerning calendar year have been processed as well. Changing...
View Article2014 New year, clean house, throw out the bookkeeping, or should you?
While you are storing the Christmas decoration in the attic, you might come across some old bookkeeping you were told to keep. What was that about? By Dutch law you are required to keep your files for...
View ArticleProfessor working in the Netherlands and being taxed in the home country
If you are a professor, teacher, researcher or in an other capacity connected to a university abroad, then you can work in the Netherlands without paying Dutch income tax. This is made possible in the...
View ArticleDoing business in the Holland – employee
We informed you earlier about the fact that it is easy to start doing business in Holland. Once you set up the business and the business is good, you need help. What will you do? Hire a contractor, or...
View ArticleDGA managing director shareholder – is your 2013 salary high enough?
This week is the last week of January 2014. The month in which you have to file your VAT return either for the fourth quarter of 2013 or December 2013. This is the time of the year you have to see if...
View ArticleNew employment legislation – probation period
As per January 1, 2015 new rules will be implemented related to employment. Among which the probation period (proeftijd). The probation period is the period during which both the employer and the...
View ArticleManaging director shareholder and dividend income
Operating your business in a BV vehicle presents at a certain moment the issue of the income generated open to be paid to the managing director shareholder. There are two choices, salary or dividend....
View ArticleOil & Gas industry offshore and payroll
What are the tax implications for employees working in the oil & gas industry on an offshore rig that is within the Dutch legal territory. Basically the same rules as any other employee working in...
View ArticleNew employment rules 2015: Giving notice
Giving notice has a new meaning as per January 1, 2015. In case of a temporary contract an employee needs to be informed of the company´s intention to either continue or terminate the contract. This...
View ArticleNew employment rules 2015: Probation period
Current situation is that a contract of a period less than 2 years can have max 1 month probation period. Longer contracts can have max 2 months probation period. Anything else is void. From January 1,...
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