Salary requirements 30% ruling 2013
We advise to check if your employees who have the 30% ruling meet the applicable salary requirement 2013. For reference see our NewsFlashes of 16 January 2013 and 29 July 2013.
December 2013
Interest rates for unpaid taxes as of January 1, 2014
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 [...]
Sharpening rules for a work permit
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 [...]
November 2013
Proposal modification terms for additional tax assessments for private individuals
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 [...]
October 2013
“80%-facility annuity entitlements”: deadline 14 November 2013
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 [...]
Tax measures 2014
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 [...]
