October 2016

Expansion rules to shift wage withholding tax obligation

2016-10-31T10:25:14+01:0031 October 2016|General|

If an employee is being assigned to a Dutch entity of an international group, then the foreign group company should be the withholding agent for Dutch payroll taxes. Upon request, however, the Dutch part of the group may act as the withholding agent (‘verleggingsregeling’). In the budget 2017 it is [...]

Educational expenses no longer tax deductible as of January 1, 2018.

2016-10-10T14:38:46+02:0010 October 2016|General|

Do you currently study to get a better position on the labor market and are you entitled to deduct the costs from your taxable income (as ‘persoonsgebonden aftrek’)? This deduction will be abolished as of January 1, 2018. Instead, so­called ‘education vouchers’ will be introduced. These will, however, only be [...]

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