Auteur: sra.nl
The Dutch declaration of independent contractor status has expired
As of May 1th, 2016 the Dutch VAR (declaration of independent contractor status) has expired. The declaration of independent contractor status gave the employer and contractor certainty upfront about their employment relationship for wage tax purposes.Model agreements...
Refund of dividend tax for foreign shareholders
Do you reside or are you domiciled abroad and do you have portfolio shares (investment shares) in a Dutch company? If so, you may be entitled to a refund of the dividend tax withheld from the portfolio dividend payments you received.If you hold portfolio shares in...
No 30% ruling for members of the supervisory board without opting-in
The Dutch state secretary of finance announced that he will amend the Dutch wage tax law. The amendment will remove the fictional employment for members of the supervisory board and shall come into force at January 1th, 2017. As from January 1th, 2017 members from the...