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Witscraft nieuws


(Dutch) De fiscale aftrek voor scholingsuitgaven in de aangifte Inkomstenbelasting (IB) komt te vervallen per 1 januari 2022.

Geplaatst op Monday July 26th, 2021

De fiscale aftrek voor scholingsuitgaven in de aangifte Inkomstenbelasting (IB) komt te vervallen per 1 januari 2022. Daarvoor komt in de plaats het STAP-budget voor opleiding en ontwikkeling. Werkenden en werkzoekenden kunnen vanaf 1 maart 2022 een budget van maximaal € 1.000 aanvragen voor opleiding en ontwikkeling. Deze vergoeding heet Stimulans Arbeidsmarktpositie-budget (STAP-budget). Hiermee wil […]

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Announcing new tax proposal relating to SOP for start up/scale ups

Geplaatst op Friday June 4th, 2021

News alert State Secretary Keijzer offers the House of Representatives a report of the research that has been conducted on the taxation of employee share option rights in ten countries that are relevant to the Netherlands as a competitive location for startups and scale-ups. The investigation shows that most countries have in general taxation when […]

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Statutory holiday days 2020 to lapse as of 1st July 2021

Geplaatst op Friday May 7th, 2021

Statutory holidays are the holidays to which an employee is entitled by law. With a full-time employment contract (40 hours per week), every employee is entitled to at least 20 vacation days per year, which corresponds to 4 times the agreed working hours per week. This is calculated pro rata for part-time employees. An employer […]

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Income ratio concept to be amended as per 1 January 2023

Geplaatst op Monday May 3rd, 2021

The concept of an income ratio will be formulated more strictly. Many preparations will be necessary to ensure the proper processing of wages, also in international situations (salary splits, change of contribution obligation, etc.). Source: Ministry of Social Affairs and Employment, 23 April 2021 The concept of income ratio (IKV) will be formulated more strictly […]

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I am in a cross border situation with the UK but only since or after 1 january 2021

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What does this mean for your AOW pension? You already receive AOW pension Your AOW pension has not changed. However, if there is a change in your personal situation, your AOW pension may also change as a result. You do not receive an AOW pension yet The rules for calculating the AOW pension have not […]

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IB/PVV, box 3, relief to avoid double taxation

Geplaatst op Thursday April 22nd, 2021

Taxpayer (resident of the Netherlands) argued that the Dutch tax on real estate in France is not fully exempted as a result of the new system whereby the fixed return on capital is calculated progressively. The court ruled that the manner in which the Netherlands grants tax relief on (fictitious) income from real estate in […]

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News from the Dutch Immigration office

Geplaatst op Tuesday April 13th, 2021

Coronavirus Due to the coronavirus measures in the Netherlands and other countries, the IND may temporarily adjust its policy or working methods. You can find out about the latest changes on the special web page about the effects of the coronavirus. For example: The IND is delivering many residence documents at home so it is not […]

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Decision Wob-request training 30%-ruling

Geplaatst op Friday April 2nd, 2021

A WOB (Government Information Public Acces Act) request resulted in the publication by the Dutch tax authorities of an overview of qualifying and non-qualifying foreign master’s degree programs  in view of the  application of the 30% ruling for employees younger than 30 years. These employee can apply a lower salary requirement in case of a […]

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Extension scheme of tax-free reimburse fixed travel expenses

Geplaatst op Thursday March 25th, 2021

  The corona measure that employers can continue to provide their employees a tax-free allowance for fixed travel expenses will be extended until July 1, 2021 (even if there is no actual travelling). This regulation was initially valid until April 1 of this year. Many employers still pay their employees compensation for fixed travel expenses […]

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Tax measures in response to the corona crisis (Decree on emergency measures corona crisis)

Geplaatst op Monday March 8th, 2021

Decisions of 3 March 2021, No. 2021-38397 The State Secretary of Finance has decided the following. This decision is an update of the decision of 21 December 2020, no.2020-247116 (Staatscourant 2020, 68989) (most recently amended by decision of 28 January 2021, no.2021-13914 (Staatscourant 2021, 5354)). This Decree includes new approvals with regard to, among other […]

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

Geplaatst op Thursday February 11th, 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 […]

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

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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 […]

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Tax qualification foreign social security premiums as per November 2020

Geplaatst op Tuesday February 2nd, 2021

Tax classification of foreign social security systems published by the Tax Authorities / Corporate Directorate Tax and Legal Affair –  November  2020, This communication indicates how foreign social insurance must be classified in determining the Dutch taxable wages. 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

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Update 23th January 2021 additional corona restrictions in the Netherlands

Geplaatst op Monday January 25th, 2021

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

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

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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 […]

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UPDATE 22 January 2021 – Additional Corona Restrictions in The Netherlands

Geplaatst op Friday January 22nd, 2021

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 […]

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UPDATE 21 January 2021 – Additional Corona Restrictions in the Netherlands

Geplaatst op Thursday January 21st, 2021

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 […]

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

Geplaatst op Friday January 15th, 2021

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 […]

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NOW regulation and the 30% ruling

Geplaatst op Monday January 11th, 2021

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 […]

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Corona – frontier workers Netherlands – Belgium (tax treaty)

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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

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24 December 2020:  Yes..there is a Brexit Deal!

Geplaatst op Wednesday January 6th, 2021

The impact of the agreement is reviewed and it is likely that the implementation will be subject to interpretation. Residence- and working permit Find out more about living in the Netherlands after Brexit for: UK nationals and their family members who come to live in the Netherlands before, and on or after 1 January 2021. […]

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Year-end check 30% facility and new salary criteria

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Update Year-end check 30% facility Please assess whether the wages of an expatriate worker who has been granted the 30% facility, complies with the salary conditions for the facility for that year. If this is not the case, the facility can no longer be applied as of 1 January of the year concerned, nor in the future. If […]

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Cross Border workers from EU to UK

Geplaatst op Friday December 18th, 2020

The United Kingdom has published the conditions for applying for  a cross-border pass for cross border workers who do not live in the UK but work there. It is still unclear whether the frontier worker must be employed by the local employer. If so, posted workers and commuters who are not employed by a local […]

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NEW SALARY CRITERIA- KNOWLEDGE MIGRANTS VISA – JANUARY 2021

Geplaatst op Friday December 4th, 2020

NEW SALARY CRITERIA – KNOWLEDGE MIGRANTS (HIGHLY SKILLED MIGRANT) VISA – JANUARY 2021 New Salary criteria – knowledge migrants visa jan 2021_December 2020

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Social security rates 2021

Geplaatst op Monday November 30th, 2020

Social insurance premium rates 2021 The 2021  premium rates are set as follows:

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Change in Travel allowance 2021

Geplaatst op Friday November 20th, 2020

State Secretary Vijlbrief of Finance recently announced that as of January 1, 2021, employers will no longer be allowed to pay the fixed travel allowance untaxed for employees who work from home. The consequence of this is that employers may only reimburse untaxed travel expenses for the days that the employee travels to work. Only […]

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Important amendment IND FAQ Intra Corporate Transfer (ICT) residence permit

Geplaatst op Tuesday November 17th, 2020

On October 7, 2020, the IND  (the Dutch Immigration and Naturalization Service) amended the FAQ that pertains to the Intra Corporate Transfer residence permit (ICT transfer within a company). It is a relaxation compared to the previous interpretation of the ICT Directive 2014/66 / EU. In the FAQ dated 11 May 2020, the IND had […]

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30% expat ruling

Geplaatst op Monday November 9th, 2020

30% expat ruling: salary criterion in case of leaves (maternity, paternity, birth). As per 1 July 2020 new legal types of leaves are incorporated in law. So the exemptions for lower salary criterions during such period is also regulated.

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Important decision of the Supreme Court – Employment contracts

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Important Verdict of the Dutch  Supreme Court  –  Qualification of  Employment Contracts Please find below a short summary in English of the Verdict of 6th November 2020. Supreme Court: the intention of the parties does not play a role in the question whether an agreement should be qualified as an employment contract. On the basis […]

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Remote working – Corona – Germany / The Netherlands – Taxation and Social Security frontier workers (general information)

Geplaatst op Monday November 2nd, 2020

The agreements on the application of the Tax Convention for frontier workers have been extended by Germany and the Netherlands until the end of the year. For cross-border workers who work from home during the corona crisis as a result of the measures taken (homeworkers) or who are forced to stay at home (home-sitters), while […]

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Tax Budget 2021

Geplaatst op Friday September 25th, 2020

On 15th September 2020 the Dutch government published its Tax Budget for 2021. This Budget contained various legislative bills and legislative amendments, some of which had already been announced.

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Application tax treaty: who is the director?

Geplaatst op Tuesday August 4th, 2020

The holding of a director’s title is not yet a director within the meaning of the tax treaty. The distribution of tax duties is often different whether a person is an “ordinary” employee or statutory director/commissioner.

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Travel ban lifted for partners living abroad lifted.

Geplaatst op Monday July 27th, 2020

https://www.rijksoverheid.nl/actueel/nieuws/2020/07/16/grapperhaus-versoepelt-regeling-langeafstandsrelaties

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Large group of immigrants to the Netherlands come from Europe, come to work, and leave

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https://www.dutchnews.nl/news/2020/07/large-group-of-immigrants-to-the-netherlands-come-from-europe-come-to-work-and-leave/

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Application tax treaty: who is the director?

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The holding of a director’s title is not yet a director within the meaning of the tax treaty. The distribution of tax duties is often different whether a person is an “ordinary” employee or statutory director/commissioner.

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Important message regarding staying in the Netherlands after graduation

Geplaatst op Monday July 20th, 2020

staying in the NL after graduation

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Taxes. Notifiable cross-border arrangements

Geplaatst op Thursday July 16th, 2020

The guidance on reporting cross-border structures #MDR #DAC6 ) has been published.

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Coronavirus (COVID-19): effects on application or stay

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Also some good news for knowledge migrants workers ! A further update from the Duch immigration agency. https://ind.nl/en/Pages/Coronavirus.aspx

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Further report on further remuneration measures for the financial sector

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The government wants incentives in the financial sector to be countered. Employees of financial companies of which part of the fixed remuneration consists of shares may not sell them until after five years.

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Pilot easing deploys non-EEA workers for innovation in the making!

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https://www.taxence.nl/arbeid-loon/pilot-versoepeling-inzet-niet-eer-werknemers-voor-innovatie/

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Geplaatst op Tuesday June 23rd, 2020 Lees meer >

Geplaatst op Tuesday June 16th, 2020 Lees meer >

Commission recommends partial and gradual lifting of travel restrictions to the EU after 30 June, based on common coordinated approach

Geplaatst op Friday June 12th, 2020

Today the Commission recommends to Schengen Member States and Schengen Associated States to lift internal border controls by 15 June 2020 and to prolong the temporary restriction on non-essential travel into the EU until 30 June 2020; and sets out an approach to progressively lifting the restriction afterwards.

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Economic measures extended until 1 October

Geplaatst op Monday June 8th, 2020

The economic emergency package will be extended by one month until 1 October. This gives cabinet, employers and employees time to make arrangements that will help our country to get through the crisis in the longer term.

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Geplaatst op Tuesday May 12th, 2020 Lees meer >

expats/entrepreneurs may be eligible for certain Corona grants

Geplaatst op Monday May 4th, 2020

Also expats/entrepreneurs may be eligible for certain Corona grants. Please check this list https://business.gov.nl/corona/overview/the-coronavirus-and-your-company/

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Geplaatst op Tuesday April 28th, 2020 Lees meer >

1.5 meter economy

Geplaatst op Thursday April 23rd, 2020

In recent days, there has been much talk going around about the 1.5 meter economy and what this could mean.

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Geplaatst op Thursday April 16th, 2020 Lees meer >

Geplaatst op Tuesday April 14th, 2020 Lees meer >

Geplaatst op Thursday April 9th, 2020 Lees meer >

Specific credit options for startups and scale-ups

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The government also allows startups, scale-ups and other innovative companies affected by the corona crisis to apply for bridging credit.

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Geplaatst op Monday March 30th, 2020 Lees meer >

Coronavirus: Frequently Asked Questions

Geplaatst op Friday March 27th, 2020

Update 25 March 2020 Coronavirus: Frequently Asked Questions ​The Dutch government has taken measures against the coronavirus. On this page you can find the latest information about the consequences for your stay in the Netherlands.

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Geplaatst op Wednesday March 25th, 2020 Lees meer >

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Special Assistance Abroad

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Measures are being taken worldwide to prevent the spread of the coronavirus. Dutch travelers got into trouble as a result. The new joint platform https://lnkd.in/gEBADP8 is a unique joint approach by the travel industry, insurers, airlines and the national government to help stranded Dutch travelers. Looking for help? Register here.

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Frontier workers in vital sectors and with crucial occupation can cross the border faster with a vignette

Geplaatst op Monday March 23rd, 2020

Frontier workers (NL-Belgium) in vital sectors and with crucial appeals can cross the border more quickly with vignette News bulletin | 22-03-2020 | 22:00

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Geplaatst op Friday March 20th, 2020 Lees meer >

Geplaatst op Thursday March 19th, 2020 Lees meer >

Corona financial and tax measures for companies, employers, self employed persons as per 17th March 2020 in the Netherlands

Geplaatst op Wednesday March 18th, 2020

We would like to inform you on the various measures covering employers, employees and self-employed persons in light of the recent outbreak of the COVID-19 (Corona) virus in The Netherlands. Our overview is based on the information the Dutch government provided in the evening of 17 March 2020

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Geplaatst op Wednesday September 25th, 2019 Lees meer >

30% ruling and interns working in The Netherlands

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The court decided that an employee (Italian nationality) who has worked as intern for several (6) months in the Netherlands (and subsequently concluded an employment contract was concluded. In this case, the court ruled a) the internship was not an official part of his education (at the University) and b) the employee became a resident […]

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Summary – Budget 2020

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TAX Budget 2020 On 17 September 2019 the Dutch government published its Tax Budget for 2020. This Budget contained various legislative bills and a large number of legislative amendments, some of which had already been announced. In this newsletter Witscraft we highlight  the most important proposed tax changes relating to income tax and wage tax […]

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Governmental Fees (Leges) for obtaining visa and recognised sponsor ship

Geplaatst op Tuesday January 10th, 2017

The fees which are charged after indexation also raised charged by the Immigration and Naturalisation Service (IND) as per 1 January 2017: Knowledge migrant, new request € 926,00 Knowledge migrant, extension € 396,00 Family member, new request or extension € 237,00 Search-year highly educated  € 633,00 Recognition as sponsor Recognition as sponsor € 5276 Recognition as sponsor […]

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Salary criterions for employees – Visa – Knowledge Migrants, Intra Corporate Transferees et cetera

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The salary standards for 2017 are: Gross monthly earnings exclusive holiday allowance Knowledge migrant 30 years and older € 4.324,00 Knowledge migrant younger than 30 years € 3.170,00 Recent graduated highly educated Employees (*) € 2.272,00 Intra corporate transfer (**) € 4.324,00 Blue Card € 5.066,00   (*) This category is exclusively applicable to highly […]

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Salary criterions 30% ruling – 2017

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Salary standards – 30% facility 2017 General salary standard:  € 37.000 (2017). Young Masters salary standard: €28.041 (2016) new : € 28.125 (2017). The figures refer to the taxable (fiscal) salary. In practice, this means that to the taxable salary – after application of the 30%-facility – should not be lower than these amounts. We encourage you […]

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Verkoop van certificaten met verlies – werknemersparticipatie regeling met lock up – HR: verlies aftrekbaar

Geplaatst op Monday April 18th, 2016

De Hoge Raad Indien een werknemer op grond van een beding in een overeenkomst met (een concernmaatschappij van) zijn werkgever gehouden is om bij beëindiging van zijn dienstbetrekking een transactie (in casu verkoop van zijn certificaten) te verrichten, en hij met die transactie een nadeel lijdt in de vermogenssfeer, moet dat nadeel aan de dienstbetrekking worden toegerekend en […]

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Dutch expatriate tax facility (30% facility): 150 kilometre test is permitted

Geplaatst op Wednesday March 9th, 2016

On March 4, 2016, the Dutch Supreme Court (Hoge Raad) finally published its verdict on the so-called 150 kilometre test, which was added to the Dutch 30% facility as per January 1, 2012. Based on this test, an employee only qualifies for the 30% facility if he lived at least 150 kilometres from the Dutch […]

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Handreiking DBA (vervanging van VAR)

Geplaatst op Friday March 4th, 2016

In de ‘Handreiking beoordelingskader overeenkomsten arbeidsrelaties’ (Handreiking DBA) vindt u de kaders die de Belastingdienst gebruikt bij het beoordelen van voorgelegde overeenkomsten met als doel om na te gaan of de opdrachtgever op grond van deze overeenkomst wel of geen loonheffingen dient in te houden. De staatssecretaris van Financiën heeft de publicatie van dit beoordelingskader […]

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FAQ: inzake de Wet DBA (vervanger VAR)

Geplaatst op Thursday February 25th, 2016

De Belastingdienst heeft een FAQ inzake de Wet DBA (ipv VAR) verstrekt. Voor menig opdrachtgever is dit een hoofdpijndossier om te implementeren. Laat u zich tijdig informeren over de te sluiten overeenkomst met uw opdrachtnemer. Ingangsdatum van de Wet DBA: 1 mei 2016 met een zgn. transitieperiode tot 1 mei 2017. bron: FAQ belastingdienst

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Kwalificatie buitenlandse sociale verzekeringen (update 2016)

Geplaatst op Friday January 8th, 2016

Voor belastingplichtigen die niet in Nederland sociaal verzekerd zijn, is het voor het bepalen van het Nederlandse fiscale loon van belang om te weten hoe de buitenlandse sociale verzekeringen gekwalificeerd moeten worden. In het besluit van de staatssecretaris van 24 maart 2014, nr. DGB 2014/144M, Stcrt. nr. 9763, zijn standpunten ingenomen met betrekking tot de […]

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Overzicht belangrijkste wijzigingen belastingjaar 2016

Geplaatst op Wednesday December 23rd, 2015

Op 22 december heeft de Eerste Kamer ingestemd met het Belastingplan 2016. In het jaarlijkse overzicht van het ministerie van Financiën staan de belangrijkste wijzigingen in de belastingen per 1 januari 2016 waaronder de nieuwe belastingtarieven. overzicht wijzigingen 2016

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EU regulation: European Health Insurance Card (Download App!) and the S1 form

Geplaatst op Tuesday December 15th, 2015

  What is the European Health Insurance Card? A free card that gives you access to medically necessary, state-provided healthcare during a temporary stay in any of the 28 EU countries, Iceland, Lichtenstein, Norway and Switzerland, under the same conditions and at the same cost (free in some countries) as people insured in that country. […]

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Verdeling heffingsrecht ontslagvergoeding in algemene zin – Duitsland/Nederland

Geplaatst op Tuesday December 1st, 2015

Met betrekking tot het verdrag ter voorkoming van de dubbele belasting tussen Duitsland en Nederland (Trb. 1959, 85) is tussen bevoegde autoriteiten een regeling overeengekomen (Besluit IFZ 2007/754, Stcrt. 2007, 227) waarin de verdeling van de heffingsrechten over ontslagvergoedingen nader is geregeld. Deze regeling kan niet worden toegepast, omdat: – de regeling geen wijziging kan […]

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Crisisheffing 2014 – terugwerkende kracht in strijd met EHRM volgens Advocataat-Generaal. Nu afwachten HR arrest

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Belanghebbende acht de crisisheffing in strijd is met art. 1 Protocol I EVRM omdat zij niet voldoet aan het vereiste van lawfulness, willekeurig uitpakt, door haar terugwerkende kracht niet foreseeable is in haar toepassing en geen legitimate aim heeft omdat een budgettaire rechtvaardiging onvoldoende is om een dergelijke ingrijpende maatregel te rechtvaardigen. Bovendien meent belanghebbende […]

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Nieuw belastingverdrag met Duitsland per 1 januari 2016

Geplaatst op Sunday November 15th, 2015

compensatieregeling verdrag duitsland en belgië Pensioenuitkeringen – Duitsland/Nederland

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Internationale arbeid – kwalificatie buitenlandse pensioenregeling

Geplaatst op Monday November 2nd, 2015

Het besluit van 9 oktober 2015, is een geactualiseerde versie m.b.t. pensioenregelingen in grensoverschrijdende arbeidssituaties (bv. bij uitzendingen). In de praktijk is de mogelijkheid om te blijven deelnemen in de pensioenregeling van het herkomstland een belangrijke tegemoetkoming. Eén van de (fiscale) voordelen is dat bij uitzendingen vanuit EU/EER landen, de begrenzing onder de huidige Loonbelastingwetgeving (zoals opbouw […]

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Belastingplan 2016: antwoorden op kamervragen

Geplaatst op Friday October 30th, 2015

https://www.rijksoverheid.nl/documenten/kamerstukken/2015/10/29/beantwoording-vragen-belastingplan-2016

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Einde VAR/Wet DBA: datum voorgestelde inwerkingtreding naar 1 april 2016

Geplaatst op Thursday October 22nd, 2015

Naar aanleiding van kritiek uit de Eerste Kamer op het wetsvoorstel Deregulering beoordeling arbeidsrelaties (wet DBA), als vervanger van de VAR, is de staatssecretaris enigszins tegemoetgekomen aan de bezwaren. De behandeling in de Eerste Kamer is echter nog niet afgerond. 1. Streefdatum voor de inwerkingtreding wordt 1 april 2016 (in plaats van 1 januari 2016). 2.  Overeenkomsten die […]

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30% regeling – 150 kilometer begrenzing – EU proof?

Geplaatst op Friday October 9th, 2015

A-G Niessen heeft een aanvullende conclusie genomen in de zaak Sopora naar aanleiding van het arrest dat het HvJ EU op 24 februari 2015 heeft gewezen inzake door de Hoge Raad gestelde prejudiciële vragen. Het onderzoek van de A-G naar de feitelijke uitkomsten van de regeling voert zijns inziens tot de slotsom dat bepaalde groepen […]

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Bonussen onbelast uitkeren via de werkkostenregeling?

Geplaatst op Friday September 25th, 2015

Volgens diverse bronnen zouden bedrijven misbruik maken van de werkkostenregeling om bonussen onbelast uit te keren. Staatssecretaris Wiebes is in de nota naar aanleiding van het verslag bij het Belastingplan 2015 (34 002) ingegaan op deze kwestie. In de nota zijn meer dan 20 pagina’s gewijd aan de werkkostenregeling.

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Wijzigingen inkomstenbelasting

Geplaatst op Thursday September 24th, 2015

De inkomstenbelasting wordt op een paar punten aangepast. De maatregelen gelden voor aanmerkelijkbelanghouders, werkgevers en mensen met inkomen in box 3 (spaargeld en vermogen). Wijziging aanmerkelijk belang en emigratie Het inkomen uit aanmerkelijk belang bij emigratie wordt in box 2 belast. Hierdoor zullen geëmigreerde aanmerkelijkbelanghouders evenveel en op hetzelfde moment belasting betalen als niet-geëmigreerde aanmerkelijkbelanghouders. […]

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