Expense reimbursement of business trips abroad
The Dutch Ministry of Finance recently published updated guidelines regarding the reimbursement of expenses incurred during business trips abroad, such as meals, lodging and out of pocket expenses. Employers can reimburse expenses incurred for and relating to business trips abroad tax exempt up to the tax free amounts available to civil servants travelling abroad for the government. The...
Dutch approach towards foreign social security contributions
The State Secretary of Finance recently announced adjusted guidelines in order to determine whether social security contributions paid to foreign social security schemes are taxable (employer contributions) or tax deductible (employee contributions) for Dutch tax purposes. The adjusted guidelines are applicable to employees working in the Netherlands and participating in the social security...
Court Decision on 16% crisis tax
Recently the Court in The Hague issued their decision in a court cases against the 16% crisis tax. This 16% tax is due by companies for their employee and is calculated on the part of employment income exceeding Euro 150,000. According to the Court, the crisis tax is not in conflict with the law nor any other international treaty and the government has not acted beyond its competence by...
Non-residents employees & Dutch fiscal number
An Dutch fiscal number is required for companies to arrange for mandatory Dutch wage taxes and/or Dutch social security contributions for their resident and non-resident employees. Previously non-resident employees could obtain a Dutch fiscal number at the tax office. However, this is no longer possible irrespective whether these employees are present in the Netherlands only during work days...