The extensive national social system in the Netherlands requires all its inhabitants to pay at least 32.35% in income taxes (this includes the national insurance contributions). Your employer deducts this income tax from your salary and pays it directly to the Tax Office. What you have to pay eventually for taxes (including wealth taxes) depends on your own personal situation.
The Tax Office can tell you more about that. You can reach them via telephone number 0800-0543 from Monday to Thursday from 8 am to till 8 pm, and on Friday from 8 am till 5 pm. Alternatively you can also visit the official tax site, www.belastingdienst.nl. More information in English can be found on www.belastingdienst.nl If you need more information you can also contact the Information Centre for International Tax Issues (IBB). They can be reached via 0800-0241212 or 030-2753812 from Monday to Friday between 8 am till 5 pm. For foreigners living in The Netherlands, there is a special telephone number as well: 055-5385385.
30% Facility for employees seconded abroad
When an employee, recruited from outside the Netherlands, has specific expertise that is scarce or unavailable on the Dutch labour market, the employer may reimburse certain expenses tax-free. These are the tax-free expense allowances and benefits in kind granted in regard to extraterritorial expenses. These are any - reasonable - additional costs incurred in relation to a foreign worker's temporary stay outside his country of origin.
Who is eligible for the 30% facility for employees seconded abroad?
The application of the 30% facility is subject to the following conditions:
1. The employee concerned must have been recruited from outside the Netherlands and must have specific expertise which is scarce or unavailable on the Dutch labour market (employee assigned to the Netherlands). 2. The employer (the 'withholding agent', i.e. the person responsible for deducting wage tax) and the employee must make a joint request to the Inspector for application of the arrangements.
Re.1 In determining whether the first condition is satisfied, the Dutch Tax and Customs Administration (Belastingdienst) will, where relevant, consider the following factors:
* the level of education attained by the employee; * the employee's relevant experience for the position; * the remuneration for the position in the Netherlands in relation to the remuneration in the employee's country of origin.
Re.2 The employer (unfortunately a recruitment agency is not allowed!) must obtain permission from the Dutch Tax and Customs Administration to apply. In order to obtain this permission the employer and employee must submit a joint request to the Tax and Customs Administration/Limburg/Department of International Issues in Heerlen. An Inspector from this department will make a final decision. The Inspector’s decision on the request is open to query.
More information: www.belastingdienst.nl The Tax and Customs Administration/Limburg/Department of International Issues is open Monday to Friday from 8 am till 5 pm:
* by telephone from outside the Netherlands: (+31) 45 577 90 00; * by telephone from within the Netherlands: (045) 577 90 00;
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