In most cases a tax and premium benefit can be achieved in the year of migration, either moving to or moving out of the Netherlands. As to the premiums this benefit follows from the fact that premium can be calculated on a time related basis. … Read More
Non businesslike loan (onzakelijke lening) and thin capitalisation rules
The Netherlands is a country which is often integrated in international tax structures, mostly due to its advantageous tax regime, overall beneficial tax treaties and its well organised / reliable infrastructure. Often these tax structures are set up for holding and/or finance activities between related parties. During the years a lot of corporate income tax legislation, policy and case law has been published with regard to the deductibility of interest for Dutch tax purposes. In some cases certain ‘loans’, which were labelled as such by the tax payer, have been succesfully requalified by the Dutch tax authorities as being capital. … Read More
Valuation of rented out real estate for the Dutch income tax in box 3 (as of the tax year 2010)
From the tax year 2010, all real estate held in box 3, is to be valued on the so called woz-value. In order to express the fact that letting decreases the value of real estate, a valuation scheme is included in the Income Tax Act as of the tax year 2010. Starting point of this table remains the woz-value, but this value is to be reduced by the so-called ‘leegwaarderatio’, which is a variable percentage of the woz value.… Read More
Dutch income tax rates 2012 (and 2011)
Rates box 1 (income from work and home ownership)
Tax year 2012
Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(younger than 65 years)
EURO – | EURO 18,945 | 1.95% | 31.15% | 33.10% | EURO 6,270
EURO 18,945 | EURO 33,863 |10.80% | 31.15% | 41.95% | EURO 12,528
EURO 33,863 | EURO 56,491 |42.00% | 0% | 42.00% | EURO 22,031
EURO 56,491 | and further |52.00% | 0% | 52.00% | EURO 22,031 + 52% on excess
Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(65 years and older)
EURO – | EURO 18,945 | 1.95% | 13.25% | 15.20% | EURO 2,879
EURO 18,945 | EURO 34,055 |10.80% | 13.25% | 24.05% | EURO 6,512
EURO 34,055 | EURO 56,491 |42.00% | 0% | 42.00% | EURO 15,935
EURO 56,491 | and further |52.00% | 0% | 52.00% | EURO 15,935 + 52% on excess
Dutch personal income tax return – control themes
As with each tax year, the tax authorities select and pre-announce a specific item related to the tax return which they will check with extra attention. This is a so called control theme (‘controlethema’). For example the control themes for the years 2008, 2009 and 2010 were respectively: the deduction of donations (2008), the deduction costs of living regarding children (2009) and private misusage of the company car (2010). The State secretary of Finance has anounced the control theme for the year 2011: timely filing of the tax return. Read more by clicking on the article title…… Read More
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