Witscraft nieuws

Qualification of rendered activities: Employment or self employment (“ZZP”) – Letter of 10th February 2021

The Ministry of Social Affairs and Employment, also on behalf of the Ministry of Finance, provides his view on the Supreme court’s verdict of 6 November 2020. This Verdict stipulates that the intention of the parties is not important to assess whether an employment relationship exists on the basis of a contract (the qualification of the […]

Case law: Rechtbank Zeeland-West-Brabant – 28-01-2021

Summary A French tax resident received in 2016  a. AOW allowance (Dutch national state pension) of € 13,676 taxed in France and b) a pension of € 31,959 taxed in the Netherlands (source state). The income taxable in France is too low and does not exceed the tax-free amounts and therefore the resident could not […]

Tax qualification foreign social security premiums as per November 2020

Source (in Dutch): https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/richtlijnen/2015/04/23/fiscale-kwalificatie-buitenlandse-socialezekerheidsstelsels/fiscale-kwalificatie-buitenlandse-socialezekerheidsstelsels-versie-11-2020.pdf

Update 23th January 2021 additional corona restrictions in the Netherlands

Traveling to the Netherlands: Checklist https://www.government.nl/topics/coronavirus-covid-19/visiting-the-netherlands-from-abroad/checklist  

Updated guidance on tax treaties in view of the COVID-19 crisis

Remote working OECD (Organisation for Economic Cooperation and Development) Updated guidance on tax treaties and the impact of the COVID-19 pandemic – OECD Source: Update guidance from OECD (21th January 2021) https://www.oecd.org/tax/treaties/guidance-tax-treaties-and-the-impact-of-the-covid-19-crisis.htm Note: We emphasize that remote working (in various countries) is an attractive possibility. However, employees must be aware of the pitfalls and it […]

UPDATE 22 January 2021 – Additional Corona Restrictions in The Netherlands

Start Curfew as of Saturday 23 January 2021  from 9 pm till 4:30 am The Dutch Cabinet has agreed with the curfew. This means that people will have to stay indoors in the evening from 9 PM. The end time of the curfew is 4:30 AM.  For more information including exceptions see https://www.government.nl/latest/news/2021/01/20/lockdown-measures-tightened-in-response-to-concerns-about-new-variants-of-virus. For employees […]

UPDATE 21 January 2021 – Additional Corona Restrictions in the Netherlands

Additional restrictions as communicated yesterday by the Dutch authorities do not only affect those living in the Netherlands, but also affect employees who have yet to come from abroad. We have summarized the main items of the announced measures below. Extensive information can be found in English via https://www.government.nl/latest/news/2021/01/20/lockdown-measures-tightened-in-response-to-concerns-about-new-variants-of-virus   Additional travel restrictions Every trip increases […]

Web module Employment Relationship Assessment from the Dutch authorities available in a pilot phase

Hiring a self-employed professional comes with rules. To clarify these rules, the government has developed an anonymous, online questionnaire. Filling out all the questions in the tool will produce one of the following results: Indication that the assignment can be performed by a self-employed professional, outside employment. Indication that the employment relationship is actually a form […]

NOW regulation and the 30% ruling

Not quite surprising: Measure for NOW is SV wage. The 30% facility is a targeted exemption. The extra-territorial allowance is an end-use tax component referred to in Article 31. These final tax components do not belong to the salary within the meaning of the Wfsv and therefore do not belong to the sv-salary. This means […]

Corona – frontier workers Netherlands – Belgium (tax treaty)

The competent authorities of the Netherlands and Belgium agree that the application of the above Agreement will be extended a fourth time until March 31, 2021. https://zoek.officielebekendmakingen.nl/stcrt-2020-66221.html in combination with https://zoek.officielebekendmakingen.nl/stcrt-2020-25956.html