Higher tax for a director-major shareholder in 2023
Proposed changes for 2023 with respect to corporate tax, salary requirements and taxation of dividends for director-major shareholders
How is a company bicycle which is made available to the employee taxed?
Since January 1, 2020, a 7% additional taxable benefit applies to the bicycle that the employer makes available to the employee for private usage.
Travel allowance and work from home allowance
How can an employer reimburse the travel costs and the costs of working from home for the employees tax free and what else can be paid untaxed.
What does the Return-to-Work fund (Werkhervattingskas or Whk) entail?
The Return-to-Work fund (“Werkhervattingskas or Whk”) is part of the employee insurance schemes. What is it and how is the premium calculated?
As an employer, what do I need to know about the payroll tax special rate?
A higher payroll tax special rate is applied to all income in addition to the regular salary. What is it and how is it calculated?
What does an employee cost? Calculate the employer costs
Employer costs are the costs that an employer pays (in addition to the salary) for his employees.
Is an employer required by law to provide a payslip each month?
In general an employee receives a payslip each month. But that is not always legally required.
What are the tax rules surrounding the reimbursement and provision of work clothing?
Rules aroung work clothing with respect to wage tax, income tax and VAT
The customary wage scheme for director-major shareholders
In the Netherlands we have the so called customary wage scheme which applies to director-major shareholders of a company.
Wage tax declaration, what and how?
In the wage tax declaration your employee indicates whether, and from what date, he wants to have the wage tax credit deducted.
Tax rates in the Netherlands 2022
An overview of the income tax rates, premiums social security and most common tax credits for 2022
Maximum salary proposed for the 30% ruling
Proposal is that as of 2024, the 30% ruling will be limited to a salary of a maximum of the Balkenende norm. In 2022 this was € 216,000.
Reduction in statutory payment period of large companies to small and medium-sized businesses
Effective July 1, 2022, the statutory payment period of large companies to SMEs has been reduced from 60 days to 30 days.
Holiday allowance in the Netherlands
If you start working in the Netherlands you will notice that your contract mentions a holiday allowance. But what is that, a holiday allowance, referred to as ‘Vakantiegeld’ in Dutch?
Reimbursement of expenses for domestic and foreign business trips 2022
The employer can reimburse expenses occurred during a domestic or foreign business trip tax free based on the rate lists for civil servants.
End-of-year check on salary expats
Check whether the salary of a (foreign) employee using the 30% ruling meets the income standard of 2021. If this is not the case, the 30%-ruling will expire retroactive to January 1.
Cabinet plans for working from home allowance of up to €2 per day
An employer can pay a tax free allowance to the employee to cover the costs of working from home.
Provisional tax assessment
A provisional assessment is an assessment based on an estimate of your income and expenses. It can be requested during the tax year to receive a refund earlier or to pay tax in advance.
Targeted exemption for an internet subscription under the work-related costs scheme
A home internet subscription for which the employee must pay a personal contribution due to private use can fall under the targeted exemption.
Registration as an employer with the Dutch tax authorities
This article explains how to register as an employer in the Netherlands and what information you will receive from the Dutch tax authorities.
Tax credits in the Dutch payroll administration
A tax credit is a discount on the wage and income tax and/or premiums social security of an employee or person entitled to benefits. There are 8 tax credits.
Transport and travel costs of your employees in the Netherlands: tax rules
Information about the tax rules around the reimbursements and benefits in kind for trips your employee makes for work. You will also find information about the provision of means of transport, public transport tickets and parking facilities.
Deduction of pension premiums in your income tax return
Accruing your own (additional) pension In some situations it is necessary or sensible to build up additional pension yourself. How can you supplement your pension income yourself, and what are the tax benefits? In which situations is it wise to build up (extra) pension yourself? But even if you do accrue an employee pension, it…
Taxation of cryptocurrencies in the Netherlands
How you should declare cryptocurrency in your Dutch tax return depends on your situation. These situations are described in this article.
How should an employer record and verify the identity of its employees?
As an employer you are obliged to check the identity of your employees. Before the employee enters employment, you check the original identification document.