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.
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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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Written by: Willemijn Houter | 25 January 2018
With effect from the first of January 2019, foreign tax payers will no longer receive the tax component of their tax credits as part of their payroll tax.
Written by: Willemijn Houter | 14 December 2017
The 30% ruling provides for a special regime aimed at Dutch-based expatriate workers who boast particular skills that are in short supply in the domestic labour market.
Written by: Marcel Frazer | 19 October 2017
Employees who have the use of a company car have to live with the corresponding addition being made to their income!
Written by: Marcel Frazer | 29 September 2017
Foreign employees boasting special skills who are posted to the Netherlands have the option of having their employer file a request for their admission to the 30% ruling.
Written by: Marcel Frazer | 17 August 2017
Do you use a company car in the reduced taxable value bracket? You may want to check the taxable income addition for the private use of the car.
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