About our Tax Advisor 关于我们的税务顾问 (The following content is made originally, only for your references)

A degree in Tax Law (with focus on International Tax Law) from the University of Maastricht and a Masters degree in European Law from Leiden University. 
He has over 10 years of work experience in the field of taxation.  worked for the de Belastingdienst (Dutch Tax Authorities). worked for KPMG Meijburg as expatriate tax consultant. co-authored a book containing selected texts of international tax treaties for expatriate tax consultants.
马斯特里赫特大学的税法学位(专注于国际税法)和莱顿大学的欧洲法律硕士学位.
在荷兰税务领域拥有超过10年的工作经验,荷兰税务机关De Belastingdienst,毕马威担任外籍税务顾问,
在鹿特丹伊拉斯谟大学(Erasmus University Rotterdam)担任(国际)税法讲师,合作出品了一本包含国际税务条约的精选文本的书。 

Netherlands Tax Overview 荷兰税务构成

Box 1 :income from employment, business and housing
Box 2 :income from a substantial interest (>5%) in a corporation
Box 3 : income from savings and investments
Remarks
Only income defined in box 1, box 2 and box 3 is taxable.
Each box has its own tax rate
Difference between residents and non-residents with regard to taxable income.

aircraft, dome, berlin

方框1:来自就业,商业和住房的收入
第2栏:来自公司的重大权益(> 5%)的收入
方框3:储蓄和投资收入
补充
仅在方框1,方框2和方框3中定义的收入是应纳税的.
每个盒子都有自己对应的税率,且每年都有调整.
居民与非居民之间应纳税所得额的差异。

 

Fiscal Partner 财政伙伴

What is Fiscal Partners?
  • Married couples
  • Registered partners
  • Joint ownership of Dutch property
  • A child
  • Cohabitation agreement (Must be registered at the same address!)
What are the tax benefits for fiscal partners?
1.Transfer of all deductions to partner taxed with highest tax rate;
2.Double exemptions for savings and investments
3.30%-ruling: shifting savings and investments to fiscal partner with deemed non-resident tax payer status. Savings and investments fiscal partner not taxed!

4.Partner with low or no income entitled to refund of general tax credit of EUR 2.837 max provided partner pays tax in The Netherlands. 
train, transportation system, railway
怎样定义财政伙伴的关系呢?
  • 已婚
  • 夫妇
  • 注册 
  • 合伙人共同拥有荷兰财产
  • 儿童同居协议(必须在同一地址注册!)
财政伙伴申请报税的好处?
1.将所有扣除额转给以最高税率征税的合伙人;
2.储蓄和投资税率累计后核算;

3.30%ruiling:将储蓄和投资转移给具有非居民纳税人身份的财政伙伴。
储蓄和投资财政伙伴不征税!
4.低收入或无收入的财政伙伴,最多可收到财政补贴2.837欧元;

Tax Credits 税务补贴

Tax credits lower tax liability of combined box 1, 2 and 3 tax liabilities.
The general tax credit and employment tax credit will apply automatically based on income and date of birth。
The child tax credit will apply automatically based on income, fiscal partnership and age of the child。
The child tax credit will apply to: 
1) fiscal partners whereby the partner with the lowest income (but Eur 5.153 minimum) will receive the tax credit provided the child is below the age of 12 on 1 January of the tax year and is registered at the same address at least 6 months of the tax year
persons with a handicap and retired tax payers
 
life belt, rescue, beach
税收抵免降低组合框1、2和3税收负债的税收
申请tax credit
几乎对所有人适用 general tax credit 和 tax employment 根据收入和出生自动核算 (高收入包含 100K/gross)
Child Tax Credit:
儿童税收抵免将根据孩子的收入,财政伙伴关系和年龄自动适用;
儿童税收抵免将适用于:
1)财政伙伴,收入最低的伴侣(但最低为5.153欧元)将获得税收抵免
2)前提是孩子在纳税年度的1月1日未满12岁,并在同一地址注册;
至少在纳税年度的6个月内
其他:退休和残疾

Tax Refund 退税政策

Mortgage interest costs + costs related to mortgage (notary costs, translation costs, mortgage advisor costs and property valuation costs for bank);
Study costs (threshold of 250 euro) max 15.000 euro;
Alimoney payments to ex-partner (not payments for children);
Medical costs (provided not paid by others or insurance company);
Gifts (threshold 1% of box 1, 2 and 3 income);
Public Transport costs (cost deductible depend on distance and days travelled);
Costs for renovation and maintenance of national monumental property.
Life and disability insurance contributions.
affection, beach, parents
抵押利息成本+与抵押相关的成本(公证成本,翻译成本,抵押顾问成本和银行财产评估成本);
学习费用(门槛250欧元)最高15.000欧元; Alimoney向前任伙伴付款(不向儿童付款); 医疗费用(由他人或保险公司支付)

 礼物(框1、2和3收入的1%); 

公共交通费用(可扣除的费用取决于距离和行进天数); 

国家纪念性财产建筑的翻新和维护费用;

人寿和伤残保险金。

Self services Filing 税务表格

M-form (form used in the year of immigration or emigration);
P-form (form used for full year residence);
C-form (form used for non-resident tax payers).
P and C form may be completed digitally using your government DigiD code. M-form is on paper.
VT-form: used to request a early refund instead of awaiting filing of tax return at the end of the year. It provides you a cash flow advantage.
Self service Filing & Voorlopige Aanslag
business, calculator, calculation
M表格(在入境或移居年份使用的表格);
P表格(用于全年居住的表格);
C表格(用于非居民纳税人的表格);
P和C表格可以使用您的政府DigiD代码以数字形式填写。 M表在纸上。
VT表格:用于要求提早退款,而不是在年末等待纳税申报。它为您提供现金流量优势。
自助文件和Voorlopige Aanslag

Real Estate Tax 地产税

Transfer tax needs to be paid when buying Dutch property.
Paid by the buyer and is a percentage on top of the agreed price of the Dutch property.
2% tax rate for buyer(s) provided they use the property as primary property. Primary property is the property where you live.
Mortgage interest costs + costs related to mortgage (notary costs, translation costs, mortgage advisor costs and property valuation costs for bank);
0% tax (exemption) for first time buyer(s) provided buyer is below the age of 35, uses the property as primary property and the price of the property is below  400.000 and has not used the exemption before.
Important: the exemption applies for buyers who currently own property as well as they have not used the exemption before! Obviously the buyer must meet the criteria.
8% tax rate for investment property i.e. all property which is not your primary property.
vintage, house, bicycle
购买荷兰房产时需要缴纳转让税;
由买方支付,是荷兰财产商定价格之上的百分比;
2%的税率为买方(s),只要他们使用的财产作为主要财产。 主要财产是您居住的财产。
抵押贷款利息成本+与抵押贷款相关的成本(公证成本,翻译成本,抵押贷款顾问成本和银行物业估价成本);
0%税(豁免)首次买方(小号)只要买方是低于年龄35,使用该属性作为主要财产和属性的价格低于欧元400.000并且没有使用豁免之前.
重要提示:豁免适用于目前拥有房产的买家,以及他们之前没有使用过豁免! 显然,买方必须符合标准。
投资物业的8%税率,即不是您的主要财产的所有财产。

Box 1

Income from employment 
Business income (ZZP, self-employed person) Residual income (not business or employment income)
 Periodical income (alimony, life insurance income) Income from housing (deemed income which is a % of WOZ-value)
startup, meeting, brainstorming
就业收入
业务收入(ZZP,自雇人士,)
剩余收入(不是商业或就业收入) 定期收入(alimoney,人寿保险收入)
来自住房的收入

Box 2

Taxation on income from ownership of at least 5% of the shares of a corporation (BV and NV) or foreign limited liability company;
Taxation of dividend income and capital gains from the sale of shares;
Capital gains on shares are taxed when selling shares or when shareholder is emigrating from The Netherlands but only under certain conditions;
business man, newspaper, business
对公司(BV和NV)或外国有限责任公司至少5%股份的所有权所得征税; 出售股票所得的股息收入和资本收益征税; 
出售股票或股东从荷兰移居时(仅在某些条件下),应对股票的资本收益征税。

Box3

Taxation of deemed rate of return derived from value of savings and investments (net-assets) on 1 January of each year;
Net-assets = assets minus liabilities;
No taxation on income from savings and investments (dividend, rent, interest, royalties etc);
No taxation of capital gains from savings and investments;
Investments include (foreign property, stocks, bonds and other securities, etc)
Foreign withholding taxes may be credited (deducted)
Threshold of Eur 50.000 for each individual and Eur 100.000 euro for fiscal partners.
Tax rate is 31% on deemed income
hand, smartphone, finance
每年1月1日从储蓄和投资价值(净资产)得出的认定收益率税项; 净资产=资产减去负债; 对储蓄和投资收入(股息,租金,利息,特许权使用费等)不征税; 不对储蓄和投资产生的资本收益征税; 投资包括(外国财产,股票,债券和其他证券等) 外国预扣税可以贷记(扣除) 每个人的门槛为50.000欧元,财务合作伙伴的门槛为100.000欧元。 认定收入的税率为31%

30% Ruling

Lowers taxable salary to 70% due to the fact that 30% of salary relates by fiction to exempt ET-costs.
For individuals with specific expertise scarce on the Dutch labour market.
Expertise is automatically assumed if gross salary level is Euro 55,658 (Euro 38,961 incl. 30% ruling). Note that tax free allowance may be lower than 30%.
A lower salary level applies for employees below the age of 30 and who have obtained a Masters degree or foreign equivalent. Gross salary of Euro 42,308 (Euro 29,616 incl. 30% ruling)
Must be recruited from abroad (exception Phd and MD`s)
Must not be a resident living < 150 km from Dutch border when recruited in NL (Exception Phd and MD)
30%- ruling granted for a duration of 5 years. Transitional law applies for 30% rulings granted before 1 January 2019.
Only applicable on salary income (beware if you start a business)
Apply within 4 months of immigrating to The Netherlands = retroactive effect
If not within 4 months application is still possible but not retroactively
Beware! When changing jobs: you must find a new job within 3 months and satisfy the conditions (scarce and specific expertise) at the new job. You must re-apply for the 30%-ruling since you have a new employer. You do not have to be recruited from abroad.
30%-ruling does not apply to self employed persons unless business entity is a corporation. (due to requirement of mandatory salary)
If the previous employer did not apply the 30% ruling,  it is still possible to apply for the 30% ruling in your current job provided the conditions of the 30% ruling were satisfied when you started your previous job and you found a new employer within 3 months.
Option to elect deemed non-resident tax payer status in tax return;
Only taxable on Dutch property and Dutch substantial interest of corporation resident in The Netherlands.
No taxation on worldwide savings and investments including Dutch savings and investments with exception Dutch property and Dutch substantial interest
Election made when filing tax return
No relief of double taxation of foreign withholding taxes as no double taxation exists!
business, lady, woman
由于应征薪金的30%通过虚构与ET费用免税相关,因此将应税薪金降低至70%。 对于具有特定专业知识的个人,荷兰劳动力市场稀缺 如果总工资水平为55,658欧元(38,961欧元,其中包括30%的裁定),则会自动假定具备专业知识。请注意,免税额可能低于30%。 年龄在30岁以下且已获得硕士学位或与国外同等学历的员工,其工资水平较低。工资总额为42,308欧元(29,616欧元,其中包括30%的裁定) 必须从国外招聘(博士和医学博士除外) 在NL招募时,不得居住在距荷兰边境不到150公里的居民内(例外博士和医学博士) 授予30%的裁决,期限为5年。过渡性法律适用于2019年1月1日之前批准的30%裁决。
仅适用于薪金收入(请注意,如果您创办公司) 在移民到荷兰的4个月内申请=追溯效力 如果不在4个月内,仍然可以申请,但不能追溯 谨防!换工作时:您必须在3个月内找到新工作,并且满足新工作的条件(稀缺和特定的专业知识)。由于您有新雇主,因此您必须重新申请30%的裁定。您不必从国外招聘。 除非企业实体是公司,否则30%的裁定不适用于自雇人士。 (由于要求强制性薪金) 如果前任雇主未执行30%裁定,只要开始上一份工作时满足了30%裁定的条件,您仍然可以在当前工作中申请30%裁定。 3个月。
选择在纳税申报表中选择被视为非居民纳税人身份的选项;
仅对在荷兰居住的公司的荷兰财产和荷兰实质性利益征税。 对全球储蓄和投资(包括荷兰的储蓄和投资,荷兰的财产和荷兰的重大利益除外)不征税 提交纳税申报表时进行的选择 不存在外国预提税的双重征税,因为不存在双重征税!
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