The Netherlands

The Netherlands

During the 1950s, to encourage US companies to start up activities in the Netherlands, US employees assigned to the Netherlands were granted a special tax status whereby only a portion of their salary was chargeable to Dutch personal income tax. This relief took the form of a fixed deduction (35%) f...

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Bibliographische Detailangaben
Veröffentlicht in:International tax review 1998-02, Vol.9 (2), p.39
1. Verfasser: Weultjes, Eugene
Format: Magazinearticle
Sprache:eng
Schlagworte:
Cost control
Employees
Employers
Employment
Expatriate employees
Expatriates
Identification documents
Income taxes
Job rotation
Legislation
Nonresidents
Personal income
Reimbursement
Social security taxes
Stock options
Tax exemptions
Tax incentives
Tax rates
Taxable income
Taxation
Wages & salaries
Withholding taxes
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Beschreibung
Zusammenfassung:During the 1950s, to encourage US companies to start up activities in the Netherlands, US employees assigned to the Netherlands were granted a special tax status whereby only a portion of their salary was chargeable to Dutch personal income tax. This relief took the form of a fixed deduction (35%) from employment income. Expatriates in the Netherlands could qualify in 2 different ways for this 35% ruling - by the so-called specialist test, and by the job rotation test. The key condition of the new 35% ruling is that the employee should have professional expertise and/or specific know-how which is not, or not readily, available in the Dutch labor market.
ISSN:0958-7594