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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| Veröffentlicht in: | International tax review 1998-02, Vol.9 (2), p.39 |
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| container_title | International tax review |
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| creator | Weultjes, Eugene |
| description | 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. |
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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. 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| fulltext | fulltext |
| identifier | ISSN: 0958-7594 |
| ispartof | International tax review, 1998-02, Vol.9 (2), p.39 |
| issn | 0958-7594 |
| language | eng |
| recordid | cdi_proquest_journals_230197585 |
| source | HeinOnline Law Journal Library |
| subjects | 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 |
| title | The Netherlands |
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