During this period you may or may not have received a blue envelop from the Dutch tax authorities. As of the 1st of March it is possible to submit your 2020 Dutch income tax to the Dutch tax office. It could be that you are entitled to any tax benefits while residing in the Netherlands. In that case you need to file a tax return. You can file
Lees verder →Temporary tax relief measures in the Netherlands In March 2020, the Dutch government have announced tax measures to provide relief to Dutch taxpayers. These relief methods are meant to ease the suffering from the effects of the COVID-19. Taxpayers can file a request for an extraordinary deferral of the payment of personal income tax, corporate income tax, VAT and wage withholding tax. The deferral will
Lees verder →Hoe werkt de werkkostenregeling? De werkgever stelt vast of vergoedingen in geld en verstrekkingenen terbeschikkingstellingen in natura aan werknemers en ex-werknemers moeten worden aangemerkt als belastbaar loon. De waarde van verstrekkingen in natura moet worden gesteld op de waarde die de werkgever ervoor betaalt, ook wel de factuurwaarde genoemd. Dit bedrag is inclusief BTW. Vervolgens dient de werkgever te bepalen welke vergoedingen in geld en
Lees verder →Foreign employers and self-employed persons with a temporary assignment in the Netherlands If you are a self-employed person (subject to a duty to report) or an employer from another country within the European Economic Area (EEA) (only in Dutch) or from Switzerland and you have a temporary assignment in the Netherlands, you must report this as of 1 March 2020 in the Dutch online reporting system. This is
Lees verder →30% rulingThe actual costs incurred by employees who are hired/assigned from abroad may be reimbursed tax free provided that these expenses can be proven. These extra-territorial costs basically include all costs that the employee would not have incurred had he or she not been assigned to the Netherlands. Costs that qualify as extra-territorial costs include, among others, costs related to double housing, language courses, residence
Lees verder →2019 Dutch income tax return 1. Review if you are obliged to file a tax return If you receive an invitation from the tax office to file a tax return then this must be done before 1 May 2020. If you are a non-resident during (part of) the year the deadline is 1 July 2020. Once you have received all the necessary documents the tax
Lees verder →Taxation of international sportspersons in The Netherlands The sportsperson who perform activities for his job across borders are more common these days. Nowadays a lot of athletes perform sports activities in more than one country. This occurs mainly because of the event management organisation or sports organisation is bringing more skilled athletes of different nationalities to the team or event. Mostly they represent themselves as
Lees verder →Btw op niet-betalende debiteuren Weet u zeker dat cliënten uw facturen niet meer zullen betalen? Dan kunt u de btw die u op die facturen in rekening heeft gebracht en heeft afgedragen, aan de Belastingdienst terugvragen. Sinds 2017 is de vordering in ieder geval oninbaar uiterlijk één jaar na het verstrijken van de uiterste betaaldatum die u met uw klant bent overeengekomen. Bent u geen
Lees verder →Belastingrente De Belastingdienst kan belastingrente in rekening brengen of belastingrente vergoeden. Bij de inkomstenbelasting is geen belastingrente verschuldigd als de aangifte wordt ingediend vóór 1 mei volgend op het jaar waarover de aangifte moet worden gedaan. Alleen als de Belastingdienst van de aangifte afwijkt, kan het zijn dat er toch belastingrente moet worden betaald. Bij de inkomstenbelasting moet belastingrente worden betaald als de aanslag na
Lees verder →You have decided to buy a property in the Netherlands. Once you have found the right place and the right property you also would like to know what tax complications are related with the purchase. In the Netherlands you have to pay different kind of taxes. For example overdrachtsbelasting, onroerende zaakbelasting, riool- en afvalstoffenheffing and waterschapslasten. A couple of these taxes are based on the
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