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Dutch income tax

Arjan Enneman
Box system

Total income
-/- Personal deductions
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Taxable income
-/- tax box 1, 2 and 3
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Income tax
-/- tax credits
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Tax amount
-/- advance tax
-/- provisional claim
Taxable income
• Box 1 (income from work and home)
• Box 2 (income from substantial interest)
• Box 3 (income from savings & investments)
• Personal deductions
• Tax credits
Box 1
Everything you receive from your employer:

• salary
• bonus, tantieme
• stock options
• free housing, company car etc.
Box 1
Tax free allowances:

• Work related expenses: 100% or certain % or


amount (travel, computer, telephone)
• Extra territorial expenses (double housing,
home-leave, higher costs of living, permits,
language course)
See www.expatax.nl/etcosts
Box 1
What if work related expenses are not
reimbursed by the employer?

-> not deductible in the income tax return

Except:
- Public transport costs
- Education costs
Box 1 – 30% ruling
Extra territorial costs -> 30% ruling

- Tax allowance for incoming employees who


possess specific skills and experience which
are scarce on the Dutch labour market.
- Reason: to cover the extra territorial costs.
Box 1 – 30% ruling
Benefits of the 30% ruling:
• (Up to) 30% of the salary can be paid tax free (no
other ET costs can be reimbursed separately).
• Tax free reimbursement of international school
fees by employer.
• Opt for partial non residence for tax purposes
- box 3 exemption.
• Easier to change drivers license.
Box 1 – 30% ruling
Incoming employee:
• A person who is recruited from abroad or sent
from abroad to work in the Netherlands.
• Living > 150 km from Dutch border before coming
to the Netherlands during a period of at least 18
months out of 24 months.
• Exemption for persons who promoted at a
university in the Netherlands (Phd).
• Nationality/permanent permit irrelevant.
Box 1: 30% ruling
Specific expertise:
• taxable salary of more than € 36,378 (2014)
-> gross salary € 51,969
• age below 30 years with a master degree and
a taxable salary of more than € 27,653 (2014)
-> gross salary € 39,505
• researcher or teacher at a university
• trainee as a medical specialist
Box 1: 30% ruling
• Part time employment
• Arrival or leave during the year
• Maternity or parental leave
• Salary earned elsewhere, even other income
• Allowance less than 30% possible
• Salary earned while in the Netherlands
• Check after 5 years replaced by ongoing check
• Scarcity
Box 1: 30% ruling
• Term: 8 years from the start of the
employment contract
• Reduced with the period of earlier stay in the
Netherlands (unless ended more than 25
years ago)
• Reduced if the application was filed late.
• When contract ends, applicable till last day of
the following month.
Box 1: 30% ruling
• New rules from January 1, 2012
• Employment started before this date -> old
rules apply
• - passed the 5 years check
• - before the 5 years check
- new rules applicable after 5 years, except
the maximum term and period of
previous stay
Box 1: 30% ruling
Change of employer:
• Possible to apply again
• Period between employers < 3 months
Box 1: 30% ruling
Application:
• Filed by employee and employee together or
by authorized advisor, www.expatax.nl/30-
percent-ruling.
• Within 4 months after start of employment
• Together with all requested documents
• Tax authorities foreign department Heerlen
Box 1
Other income:
• Benefits and periodic payments (pension)
• Self employed income
- freelancer: www.expatax.nl/freelancer
- result from other activities
Box 1
Deductions in box 1:
• Private pension premiums (lijfrente)
• Main residence you own
notional rental value (% of WOZ)
-/- mortgage/loan related expenses

More info: www.expathousingseminar.nl


Tax brackets

Combined rates in Box 1 for persons younger than 65

Taxable income Tax per Premium Total rate Total per Cumulative
bracket National bracket
Insurance

Of more But less


than than

€0 € 19,645 5.85 % 31.15 % 37 % € 7,268 € 7,268


€ 19,645 € 33,363 10.85 % 31.15 % 42 % € 5,761 € 13,029
€ 33,363 € 55,991 42 % 42 % € 9,504 € 22,533
€ 55,991 52 % 52 %
Box 2
• Income from substantial interest of 5% in a
limited company
• Dividend
• Capital gain
• Salary as director/shareholder taxed in box 1.
• Tax rate 25% (22% in 2014)
Box 3
• Income from savings and investments
• Unless 30% ruling is applicable
• Foreign assets
• Threshold: € 21,139 (per partner)
• Tax rate 30% based on a fictitious profit of 4%
- actual tax paid: 1.2% of assets -/- debts
Personal deductions
• Education costs
• Donations
• Medical expenses
• Alimony ex-partner
• Child support
Tax credits
• General tax credit (max. € 2,001)
• Employment tax credit (max. € 1,723)
• Bonus for working – age > 61 (max. € 1,100)
• Income related combination credit (max. € 2,133)
• Single parent tax credits (max. € 2,266)
• Parental leave tax credit
Fiscal partnership
• Taxation is individual
• Fiscal partners can divide shared income and
assets
• Married: automatically fiscal partners
• Living together: fiscal partners if registered at the
same address and one of the following -> living
together agreement, child, house, pension,
previous year
Tax refund?
In which situations could you be entitled to a
refund?

• You have not worked in the Netherlands the


whole year
• Personal deductions
• Deductions in box 1
• You are a partner without income (whereby
your partner has paid sufficient tax)
Tax forms
• P form (Particulieren)
• M form (Migratie)
• C form (Buitenland)
• O form (Ondernemer)
• Provisional tax return
Filing date
• Deadline is April 1 or July 1
• Only if you received an invitation
• Request tax return latest August 1 if you have
to pay
• Time extension possible
• One gentle reminder, one warning, then fine
• Filed before April 1 – answer before July 1
• Expatax can assist: www.expatax.nl/taxreturn
Tax assessment
• Provisional tax assessment
• Final tax assessment
Questions?
Check the Expatax Knowledge Base where you
can find answers to hundreds of questions.

www.expatax.nl/kb

If your question is not answered there just ask


and the answer may be uploaded too.
Thank you
Expatax
Keizerstraat 3
3512 EA Utrecht

Tel. 030-2468536
Email: info@expatax.nl