Expatriate tax ebook - The Netherlands
Facts and figures
Pre arrival procedures
Employment visas
Tax year
Tax returns and compliance
Income tax rates
Pre arrival procedures
The employers of non EU nationals are usually required to apply for a work permit and a residence permit prior to the employee taking up employment in The Netherlands. It is, therefore, important that the expatriate's employment contract and benefit package is structured tax efficiently before assignment begins.
Employment visas
A work permit and a residence permit must be obtained to allow the expatriate to live and work in The Netherlands. When the expatriate is an EU national the above procedure is usually not required.
Tax year
The Dutch tax year runs from 1 January to 31 December.
Tax returns and compliance
The tax year end is December 31. Filing should be done before April 1 of the year following the tax year. However, under certain conditions, it is possible to get a deadline extension.
|
Taxable Income (€) |
Rate (%) |
Cumulative tax |
|---|---|---|
| 1 - 17,579 |
2.45 |
430 |
| 17,579 - 31,589 |
10.70 |
1,499 |
| 31,589 - 53,860 |
42 |
9,353 |
| over 53,860 |
52 |
> |
Information about The Netherlands:
Last updated 17 April 2008
This information has been provided by Arenthals Grant Thornton Accountants en Adviseurs B.V., a member firm within Grant Thornton International Ltd, and is for informational purposes only. Neither Arenthals Grant Thornton Accountants en Adviseurs B.V. nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you are encouraged to seek appropriate professional advice. We will be pleased to further advise you. To this end please contact Arthur Gude.
Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
Disclaimer
Contact us
For further information on expatriate tax services in The Netherlands please contact Arthur Gude.