Frequently asked questions about the financial measures which the Dutch government is taking to maintain employment during the Corona crisis – Update 17 March 2020

Frequently asked questions about the financial measures which the Dutch government is taking to maintain employment during the Corona crisis – Update 17 March 2020

ByArjan Enneman

What tax measures does the government take for entrepreneurs?   It is possible to apply for special deferral of payment for tax debts . After the request has been received, the Tax Authorities will stop the recovery measures. Individual assessment of the request will take place later. The usual deferral requirements remain. However, a “third expert” statement does not have to…

Unemployment benefit during reduction of working hours

Unemployment benefit during reduction of working hours

ByArjan Enneman

This information is provided by the Netherlands Enterprise Agency, RVO If you run a business in the Netherlands and you don’t have enough work for your staff due to exceptional circumstances, such as the Corona virus, fire, flooding or a trade boycott you can apply for a reduction of working hours (werktijdverkorting, WTV) permit. This…

Can an employer arrange a workplace at home for the employee tax free?

Can an employer arrange a workplace at home for the employee tax free?

ByArjan Enneman

If an employee has to work from home – for example because of the coronavirus – the employer can set up that home workplace tax free if certain criteria are met. For the workplace at home, reimbursement, benefits or provision within the so called work-related costs scheme (WKR) are subject to a specific exemption for…

Mandatory Disclosure Rules / DAC6

Mandatory Disclosure Rules / DAC6

ByArjan Enneman

As of July 1, 2020, the European Mandatory Disclosure Rules (MDR) / DAC6 directive applies. As a result of the Dutch implementation of this directive, intermediaries and / or taxpayers must report potentially aggressive international tax arrangements to the tax authorities. These are tax constructions involving residents of different countries and may be used to…

Fiscal and economic measures related to the Corona virus

Fiscal and economic measures related to the Corona virus

ByArjan Enneman

On 12 March 2020, the Cabinet informed the House of Representatives that it will take a number of measures to mitigate the negative economic consequences of the corona virus for companies. 1. Reduction of working hours Companies that are affected by the coronavirus outbreak and meet a number of conditions may be eligible for the…

Posting employees to the Netherlands – Step by step guide

ByArjan Enneman

Posting employees to the Netherlands? Step by step guide What needs to be done when employees are sent to the Netherlands? 1. Check whether your employees meet the conditions for residence in the Netherlands Your employees may need a residence permit or a visa to reside in the Netherlands. They must register with the local…

BSN: Citizen Service Number – your Dutch tax identification number

ByArjan Enneman

BSN: Citizen Service Number – your Dutch tax identification number What is a BSN? The citizen service number – in Dutch written as Burgerservicenummer or BSN – is a unique personal ID number of every citizen who is registered in the population register (Municipal Personal Records Database) at the municipal authorities. The citizen service number…

Our movie about the 1,000 blue envelopes we received from the tax authorities on one day

ByArjan Enneman

16 april 2013 Due to a mistake we didn’t receive one envelope with a list of 1,000 tax returns, but for each tax return a separate envelope. And more envelopes will follow…. We receive blue envelopes every day. But such a large number led to the idea to do something with it. So in the…

VAT in the Netherlands

ByArjan Enneman

Subject to VAT The value added tax system in the Netherlands corresponds with that currently used by all other EU-states. The following transactions are subject to VAT: the provision of goods and services by businesses within the Netherlands; intra-Community purchases of goods in the Netherlands in the course of business operations by entrepreneurs and corporations;…

New VAT identification number? Do not dispose of your old VAT number!

New VAT identification number? Do not dispose of your old VAT number!

ByArjan Enneman

New VAT identification number? Do not dispose of your old VAT number! All entrepreneurs with a sole proprietership will receive a new VAT identification number in the coming period. However, this does not mean that the old VAT number can be thrown away. The entrepreneur must continue to use this old number for communication with…

The Dutch tax system

ByArjan Enneman

The Dutch tax system If you live in the Netherlands, you qualify as a resident taxpayer. If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. In both cases, you will be subject to Dutch income tax. Types of income For income tax…