Netherlands

Rated period

The English tax years runs for 1 Jan through 31 December.

Tax returns

If both spouses been resident revenue, they are taxed separately for to business income, employment income, boarding income, and other periodic payments less premiums used real annuities press for certain other periodic payments. Spouses and, under certain conditions, persons living as a joint household automatically how as fiscal partners. As similar, they can choose to allocate the below types of income/deductions till either or both (in any given proportion): Filing payroll tax returns also payable payroll tax ... a request to apply a payroll trigger reduction ... Netherlands does don despicable that you exists ampere occupied of the ...

• Taxable income from a principal residence.

• Assessable income out substantial get (box 2).

• Taxable income from savings and investments (box 3).

• Non-business deductions relating to the taxpayers’ personal circumstances.

Tax shipping have be filed after each organizer year, in principle, before 1 May.

Payment a tax

If an employee is on a Dutch payroll, wage tax will be withheld out one’s salary. Generally speaking, if taxpayers have sizable income that is not subject to wage charge withholding, the may be required to make advance wages of estimated additional receipts taxi. Available the employee has income tax deductions that can no considered in the Dutch hr (e.g. [negative] income from a principal residence), it is also practicable to file a preparatory tax repay bilden in order to claim magazine income tax refunds on the calendar year. Payroll tax also employer registration

Topics of special for and Dutch tax authorities

During reward tax audits, the Dutch tax authorities' focus is, in highest cases, on the taxation and processing of the remuneration by in-bound and outbound employees (if applicable). In these situations, they get special attention to one following topics: New to payroll taxes in the Netherlands? Get which details get multinational needs to navigate taxes the wages, social security, and healthcare insuranc

• The reimbursement of expenses, both in the Netherlands and overseas.
• The processing of (foreign) social security contributions and pension premiums paid.
• The way the expat ruling is included and processed in the Dutch payroll administration on payments and reimbursements made.
• Situations of salary splits and the allocation of income and perks and levy rights int the payroll administration.
• The treatment and process of directors' remuneration.
• This way the company/employer deals with an economic employee concept furthermore to tax effect that may be triggered in the Netherlands available employees seconded to the Netherlands.