Der Oberste Gerichtshof hat am August 9, 2013, Fragen bezeichnet an den Gerichtshof der Europäischen Union auf der 150-Kilometer-Grenze für die Anwendung der 30%-Regel. Nach dieser 30% Regelung kann ein niederländischer Arbeitgeber eine Pauschale bis zu einem gewissen unversteuert aus dem Ausland Mitarbeiter von kurzen 30% des Gehalts angezogen geben. … Read More
Supreme Court refers questions to the Court of Justice of the European Union on the 150-kilometer criterion under the 30% rule
The Supreme Court has on August 9th, 2013, referred questions to the Court of Justice of the European Union on the 150-kilometer border criterion for the application of the 30% rule. Under that scheme, a Dutch employer can give a flat fee to a certain untaxed attracted from abroad employee of short 30% of the salary. … Read More
Prejudiciële vragen over 150 km-grens in 30%-regeling
De Hoge Raad heeft op 9 augustus 2013 prejudiciële vragen gesteld aan het Hof van Justitie van de Europese Unie over de 150-kilometergrens voor de toepassing van de 30%-regeling. Op grond van die regeling kan een Nederlandse werkgever een forfaitair bepaalde onbelaste vergoeding toekennen aan een uit het buitenland aangetrokken werknemer van kort gezegd 30% van het loon.… Read More
Changes in Dutch taxation and social security for flight personnel
As of April 2011 flight personnel living in The Netherlands, and who work for an airline company located in Great Britain, will face some changes in their (future) taxation. This is because the treaty of avoidance double taxation between The Netherlands and Great Britain has been revised, amongst others with respect to the taxation of flight personnel. To summarize, as of April 2011 flight personnel will temporarily have a choice as to in which country they are effectively taxed.… Read More
Summary of the requirements 30%-ruling
On regular basis we advise expats and/or their employers on the 30%-ruling, part of this advisory is preparing the actual request for the ruling. As the interest of being granted the ruling can be very high, it is worthwhile to invest sufficient time to assess the exact situation of the employee compared to the applicable legal requirements. … Read More
Stamrecht BV / Standing right company
Please note as of the year 2014 it will most likely not be possible any more to use the stamrecht facilities, please see our recent article.
In case of a severance payment a so called stamrecht or standing right limited liability company (BV) can be incorporated by the employee; the recipient of this severance payment. To this stamrecht BV the severance payment can be paid by the former employer without withholding any wage tax/premium. Depending on the facts it may be differ, but starting from a severance payment in excess of appr. EUR 75,000 a stamrecht BV may well be interesting. In case the employee has the benefit of the 30%-ruling, the BV can be used to retain this ruling and its benefits. … Read More
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