If an employee, while being employed by a foreign group company, is assigned to a Dutch part of the group, the foreign group company is considered withholding agent for Dutch wage tax and –as the case may be- for Dutch social security premiums. With..
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The Dutch government agreed on additional tax measures for 2014. One of the measures concerns a continuation of the employer's levy for high wages for one more year. In 2013 this levy of 16% is applied for the first time on wages exceeding EUR..
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In an earlier NewsFlash we informed you on the employer’s levy of 16% on taxable wage as far as it exceeds € 150,000 in 2012. This employer’s levy was submitted as a proposal to the Parliament in April 2012 and adopted on 18 July..
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Herewith we inform you on some recent developments regarding the 30%-ruling.

Minimum salary standard
In order to qualify for the 30%-ruling, an employee should have specific expertise. An employee is deemed to have specific..
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Earlier this year a new tax treaty was signed between the Netherlands and Germany. The envisaged effective starting date is January 1, 2014.

One of the most significant changes compared to the old tax treaty, is the introduction of a compensation..
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In our NewsFlash of September 27, 2012 we informed you about a tax bill introducing more strict rules for mortgage interest deduction. If this bill is adopted as of January 1, 2013, the 'own dwelling' mortgage loan should be fully redeemed within..
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In an earlier NewsFlash we informed you on the proposed employer‘s levy in 2013 of 16% on taxable wage as far as it exceeds € 150,000 in 2012. In the meantime it has become as good as certain that the levy will be introduced. Since the remaining..
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Please find below an overview of the most important fiscal measures which are published in the tax proposal for 2013, for personal income tax, wage tax and corporate income tax. At this moment it is uncertain whether these measures will actually..
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The Ministry of Economic Affairs, Agriculture and Innovation (EL&I) has created a finance facility for Dutch mid-sized companies with investment plans in emerging markets as China, India, Vietnam, Columbia or South Africa. The facility is the result..
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The European regulation for social security 883/04 has changed as of June 28, 2012. These changes do not apply yet to Switzerland and the EER countries. Especially the ruling for an employee who has an employer in his home country as well as one or..
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