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? As a self-employed person or contractor you do not accrue…
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.
Tax consequences of owning a house in the Netherlands
Are you buying your own home in the Netherlands? If so, this has consequences for your taxes. For example, you may deduct the mortgage interest.
DigiD: your digital ID
DigiD stands for Digital Identity. With your DigiD you show who you are when you are dealing with Dutch government agencies.
What are the advantages of hiring a bookkeeper for your Dutch business?
A bookkeeper takes a lot of work off your hands, will take care of your tax obligations and provide you with tax advice.
Why should you outsource your Dutch payroll administration?
Outsourcing your payroll administration mainly provides time, convenience, expertise, cost savings and risk limitation. You can opt for complete outsourcing of payroll administration, or for a hybrid solution, in which you do part yourself and outsource another part.
Time extension for your 2020 Dutch tax return
If you received an invitation from the tax authorities to file a tax return then you have to do this. Since it is not always possible to file the tax return before the deadline a time extension can be requested.
Limited company in the Netherlands
Although the system in the Netherlands seems flexible specific procedures must be followed. These procedures may require some time, so it is important that the right solution is chosen and that all required information is available on request. In this article we will explain some of the rules involved and our fees if you would like us to assist you.
Your employee is pregnant: maternity leave and maternity benefit
What are the consequences for you as an employer and what needs to be arranged?
Is your employee entitled to maternity leave and a maternity allowance?
Income from savings and investments: Box 3
Income from savings and investments: Box 3 Update: February 2022 On December 24, 2021, the Supreme Court ruled that the way income from savings and investments are taxed in Box 3 violates the European Convention on Human Rights (ECHR) and provided immediate restitution of rights in that case. According to the Supreme Court, only the…
E-commerce and services in the EU: see what changes for VAT from 1 July 2021
Do you supply goods in the EU to customers who do not declare VAT? If so, as of July 1, 2021, you must usually declare that VAT in the EU country where you deliver. For these supplies, you can start using the so-called one-stop shop system. Also if you deliver services in the EU.
Tax-free continuation of the fixed (travel) expense allowance for working from home during the corona crisis expires in 2021
Many employees receive a fixed (travel) expense allowance from their employer every month. As a result of the current Corona measures, employees have to work from home as much as possible, which could have consequences for this reimbursement. Temporary approval: costs can remain untaxed To prevent this from happening, Secretary of State Vijlbrief of Finance…