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Results: 1-10 of 15

Employer's levy for high salaries and excessive severance payments

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • November 7 2012

In March 2013, employers will have to include a one-off levy of 16 for high salaries in their wage tax return

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

International Retail Legal Update - Income tax reform may affect cost of employment in retail

  • Eversheds LLP
  • -
  • Netherlands
  • -
  • January 24 2012

Since January 2011, an additional regime for the taxation of employee compensation and benefits in kind has been introduced

International regulatory update 19-23 September 2011

  • Clifford Chance LLP
  • -
  • European Union, France, Germany, Japan, Libya, Netherlands, Poland, United Kingdom
  • -
  • September 28 2011

The Comisión Nacional del Mercado de Valores (National Securities Market Commission) (CNMV) has published an updated set of FAQs in relation to its temporary measure on net short positions

Correct application of the anonymous rate due to incomplete income tax declaration

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • June 30 2011

A taxpayer may appeal to the principle of good faith if he assumes that its fiscal position is assessed on its merits during an audit, regardless if the latter actually happened

Application 30-ruling on after-acquired assets

  • Greenberg Traurig LLP
  • -
  • Netherlands, USA
  • -
  • June 30 2011

When workers from abroad are assigned to the Netherlands, and they meet certain qualifications, they may be eligible for the 30-ruling

Investigation after the 30-ruling

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • June 30 2011

The Dutch State Secretary of Finance has announced to carry out an investigation after the improper use of the 30-ruling

Sector classification when assigning within the group

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • June 30 2011

The tax authorities classify employers within a sector with their first registration

New Work-Related Costs Scheme

  • Bird & Bird
  • -
  • Netherlands
  • -
  • June 3 2011

Generally all remuneration provided by an employer to its employee (whether in cash or in kind) is subject to Dutch wage tax

Gift exemption does not apply to conditional allowances

  • Greenberg Traurig LLP
  • -
  • Netherlands
  • -
  • March 31 2011

Until January 1, 2003, the Dutch Wage Tax Act included a gift exemption