Digital NOW applications counter for Q2 2021 opens
Written by: Marcel Frazer | 12 May 2021
The NOW‑3 scheme, comes subdivided into three consecutive allowance periods of three months each.
News
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COVID-related payroll tax measures
Written by: Marcel Frazer | 25 January 2021
Read more about the payroll tax measures like the customary salary for director-cum-controlling shareholder.
2021 payroll and income tax rates
Written by: Marcel Frazer | 7 January 2021
Here you will find the wage tax and “Box 1” income tax rates for 2021!
Sixth progress letter on topic of sole tradership
Written by: Marcel Frazer | 19 November 2020
The Social Affairs and Employment Minister and the Junior Finance Minister in their sixth progress letter to the Lower House of the Dutch Parliament are outlining the state of play where it concerns the various measures governing sole tradership.
Memorandum in response to BIK report
Written by: Marcel Frazer | 22 October 2020
The Job Related Investment Discount (Dutch abbreviation: BIK) scheme has been bolted on to the 2021 Tax Plan by means of a Memorandum of Amendment.
The WBSO (Research and Development Promotion) scheme in 2021
Written by: Marcel Frazer | 2 October 2020
The Junior Minister for Economic Affairs and the Environment has publicised the 2021 rates that are to apply to the WBSO scheme.
Liability for company director
Written by: Marcel Frazer | 20 February 2020
A company director essentially has liability for the payroll taxes that are due and payable by his or her company.
Ongoing rotating use of company delivery van for private purposes
Written by: Marcel Frazer | 17 January 2020
The addition in the payroll tax sphere for the private use of an employer-provided motor vehicle applies to delivery vans as well as to passenger vehicles.
Don’t miss out on the possibilities offered by the Work Related Expense Scheme
Written by: Marcel Frazer | 14 November 2019
The central plank of WKR is that it treats all allowances and disbursements made available to members of staff as wage components.
No 30 percent tax ruling for Dutch-resident foreigner
Written by: Marcel Frazer | 11 October 2019
When someone is temporarily resident in the Netherlands rather than in his or her own country of origin, he or she may qualify for tax exemption for up to 30 percent his or her wage and allowances in compensation of his or her extraterritorial costs.
Payroll tax measures effective 2020
Written by: Marcel Frazer | 19 September 2019
We tell you more about the Work Related Expense Scheme, tax exemption for volunteers, Research and Development rebate and addition for electric cars!
The “standard practice” criterion as per the WKR scheme
Written by: Sean-Paul Smit | 2 August 2019
The central plank of WKR, the Work Related Expense Scheme, is that it treats all allowances and disbursements as wage components.
Abolition of routine withholding tax number issue to newly incorporated private companies
Written by: Sean-Paul Smit | 18 March 2019
The Tax and Customs Administration used routinely to issue a withholding tax number to any newly established private limited-liability company.
Liberalisation of WKR (Work Related Expense) scheme for SMEs
Written by: Sean-Paul Smit | 2 February 2019
The WKR scheme currently features a “free margin” of 1.2 percent of the wage bill for tax purposes within which allowances and disbursements may be distributed to employees on a tax-exempt basis.
Payroll tax changes 2019
Written by: Sean-Paul Smit | 5 January 2019
Private use of company car, 30 percent ruling and more. Read more about the payroll tax changes of 2019!
The WKR scheme is there to be used!
Written by: Stan Evers | 21 November 2018
The central plank of the WKR scheme is that all allowances and disbursements made available to employees are regarded as part of their wage including where the expenses in question are business-related in their entirety.
Income tax addition for private use of company car
Written by: Sean-Paul Smit | 20 November 2018
Any use an employee makes in a private capacity of the company car that has been made available to him or her calls for an addition to be made to his or her wage.
Payroll tax measures 2018
Written by: Sean-Paul Smit | 21 September 2018
Ex-patriate workers in the Netherlands are eligible – subject to specific conditions being met – to collect a tax-exempt reimbursement from their employer for additional costs incurred owing to their temporarily having to reside outside their country of origin.
Mileage log
Written by: Sean-Paul Smit | 16 August 2018
Reconciliation and accuracy are essential in order for a mileage log to “make the grade”. Read the article for more info!
Company BBQ vs. Work Related Expense Scheme
Written by: Ferhat Ruzgar | 31 May 2018
Summer is on the horizon and the holiday season with it. It is popular among employers to organise a company BBQ to mark the end of spring.
Cabinet response to assessment of “30 percent ruling” scheme
Written by: Stan Evers | 3 May 2018
The Netherlands Wages and Salaries Tax Act offers scope for the tax-exempt reimbursement of additional (“extraterritorial”) expenses incurred by employees owing to their being temporarily stationed outside their country of origin.
Adjustments to be made to “30 percent ruling” scheme
Written by: Stan Evers | 27 April 2018
The proposed adjustment of the regime has flowed on from a 2017 assessment of the 30 percent scheme, one of the conclusions of which was that use tends to be made of the scheme for no more than five years.
Cabinet response to assessment of work-related expense scheme
Written by: Sean-Paul Smit | 7 April 2018
The WKR (work-related expense) scheme is the system that provides for reimbursements and provisions in a payroll tax sphere. Its backbone consists of targeted exemptions and nil valuations in combination with a free margin.
Transitional regime for addition for private use of company car
Written by: Sean-Paul Smit | 28 March 2018
The standard addition for the private use of a company car was reduced from 25% to 22% with effect from the first of January 2017. It follows from transitional law that cars the date of whose initial admission was on or before 31 December 2016 come under the 25% addition rate after the first of January 2017.
The “necessity criterion” as part of the WKR scheme
Written by: Sean-Paul Smit | 9 March 2018
The central plank of the WKR scheme is that reimbursements and provisions made available to employees are to be regarded as forming part of the latter’s wages.