The Dutch social security authorities informed us that EC regulation 883/04 will be applicable to cross border (self-)employment situations between member states of the the European Union and Norway as of June 1, 2012. There is however according to..
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EC Regulation 883/04 in relation to Norway
Published on: 31 May 2012
Increasing interest rates
Published on: 25 May 2012
The Ministry of Finance has recently announced that the interest rate compensation used for the payment of a tax refund and for the collection of tax due (heffingrente and invorderingsrente respectively) will be increased from 2.3% to 2.5%.
This..
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30% newsflash part 5 omission in Wage Tax Manual 2012
Published on: 15 May 2012
Recently the Dutch Tax Authorities discovered an omission in the Wage Tax Manual 2012 regarding the 30%-ruling.
The 30%-ruling will be granted for a maximum period of 8 years. In the Manual it is mentioned that each period of earlier stay that..
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30% alert part 3
Published on: 15 May 2012
As of January 1, 2012 the 30%-ruling will be only applicable to salary payments that will be paid during the term of the 30%-ruling only. This implies that the 30%-ruling is not applicable anymore on salary payments that will be paid after the..
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30% alert part 2
Published on: 15 May 2012
As you may know the 30%-ruling has been tightened considerably since January 1, 2012. Under the tightened ruling, employees who lived at least 8 of the 24 months preceding the employment within a radius of 150 kilometer of the Dutch border, do not..
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30% ruling also for remunerations received after termination of employment
Published on: 9 May 2012
The Dutch Supreme Court recently ruled on the application of the 30% ruling for inward expatriates to income from stock options exercised after the termination of the employment in the Netherlands.
The 30% ruling provides that 30% of the income..
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The Netherlands Budget Proposals: Property Transfer Tax
Published on: 2 May 2012
On 27 April the Dutch Parliament (Lower House) reached an agreement on the 2013 budget.
The temporary reduction of the property transfer tax (overdrachtsbelasting) from 6% to 2% until 31 June 2012 will be continued on a permanent basis.
The..
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The Netherlands Budget Proposals: (small) reform mortgage deduction
Published on: 2 May 2012
On 27 April the Dutch Parliament (Lower House) reached an agreement on the 2013 budget.
Personal income tax
For purposes of the mortgage interest deduction, it will no longer be allowed to contract a non-redeemable mortgage. For new contracts,..
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