Key Benefits:
Law of 16 December 1964 replacing the Act on Loontaxation 1940 by a new legal system
We JULIANA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we considered that it is desirable to replace the Act on the Loontaxation 1940 by a more comprehensive and different legal regime,
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
Under the name 'payroll tax', employees or their withholding agent, artists, professional sportsmen, foreign companies and other persons to be referred to or under this law are subject to direct taxation.
1 Worker is the natural person who is a withholding agent in private law, governed by public law, or is subject to a withholding tax from a former private law or public law. the provision of a service of himself or of another, or of an existing private or public service of another.
2 The person who benefits from a provision of a legal person governed by public law from a provision of employment to a non-withholding agent or salary in the form of premiums for the purpose of employment of benefit recipients shall be deemed to have been standing in service.
3 Unless activities are or are carried out in a post of a director or a Commissioner of a body established in the Netherlands, or in service with the State of the Netherlands or in the context of a broadcast under a Convention where the State of the Netherlands is a party, the first paragraph does not apply to persons who do not reside in the Netherlands, with regard to a whole service completed outside the Netherlands. In the case of activities carried out or carried out on board vessels or aircraft in the international traffic of an undertaking in charge of the Netherlands, the first sentence shall apply only if the conditions of the operation are fulfilled: the conditions laid down in the fourth paragraph.
4 The first paragraph shall also not apply to persons who do not reside in the Netherlands, with regard to a substantially completed service outside the Netherlands, other than those of the service provided for in the first sentence of the third paragraph. Referred to as:
a. The wage is subject to a tax on the income levied by or because of Aruba, Curaçao, Sint Maarten, the BES islands or any other power; and
(b) the salary is not subject to a tax on income in the Netherlands on the basis of a double taxation convention or under any other rule of inter-regional or international law.
5 The first paragraph shall also not apply to persons who do not reside in the Netherlands, in respect of a period of employment, partly but not substantially outside the Netherlands, other than the service relationship provided for in the third paragraph, First sentence, have been named, provided that the wages of that employment in respect of conventions to which the State of the Netherlands party is party are actually subject to a tax on the income resulting from or because of Aruba, Curaçao, St Maarten, the BES islands or any other power is levied.
6 The first paragraph shall also not apply to persons who, as a volunteer, only receive allowances or benefits in kind with a combined value of up to € 150 per month and € 1 500 per calendar year. The term 'volunteer' means those who do not, by way of occupation, work for a general purpose, an institution, a sports organisation or a body not as such which is not subject to the conditions of employment of the Member States. Corporation tax or income tax is exempted. The body concerned has been held in accordance with ministerial rules to provide the details of which the knowledge for the implementation of the rules is to be given. Participation Act -It's important.
7 According to legal pleasure, a child's income is considered to have been enjoyed by the child.
8 Pay in the form of periodic benefits which are of a public-law nature may be deemed not to be in the calendar year in which the provision of those benefits starts or ends in accordance with rules to be set by a ministerial order enjoyed by the employee but by his partner in the sense of Article 1.2 of the Income Tax Act 2001 .
1 As a service the employment relationship shall be regarded as:
a. The person, other than in the exercise of a business or self-employed person, and other than as a domestic worker, under an agreement for the adoption of a job as referred to in the Article 750 of Book 7 of the Civil Code , personally, a work is to be established;
(b) the person assisting the person referred to in subparagraph (a) in the work of that work;
(c) the person who, under contract with another person to whom remuneration is paid, provides mediation for the conclusion of contracts between persons to be visited by him and the other, provided that he provides the said mediation solely for the purpose of the granting of such a conciliation is not a subsidiary to him and is not usually assisted by more than two other persons;
(d) the person who, under contract with another person to whom remuneration is paid, provides mediation for the conclusion of contracts between the persons to be visited by him and a client of the other, provided that he or she mediation only for the other, the provision of that mediation is not an activity to which it is a subsidiary, and is not usually assisted by more than two other persons;
e. the person who is employed to acquire competence, including the person who is practical as a pupil of an institution of education, and the person who receives training in a business school, if he/she is responsible for the training of his/her professional qualifications; a reward is enjoyed, which does not consist exclusively of teaching;
f. the child of 15 years of age or older who is employed in the undertaking of his parent, unless that undertaking is part of a partnership with the child and the child thereof as an entrepreneur as intended in Article 3.4 of the Income Tax Act 2001 profit from enterprise;
g. the Commissioner of a body within the meaning of the General Law on State Taxation ;
h. The person who, in the sense of Article 4 of the Health Act (Stb. (88) employed as a driver for the benefit of a cooperative;
i. the driver of a company as intended by Article 132, third paragraph, of Book 2 of the Civil Code .
2 Paragraph 1 (a) and (b) shall not apply where the agreement referred to in subparagraph (a) is directly entered into with a natural person for the benefit of his personal affairs.
In the case of, or under general management, rules may be laid down, which shall also be regarded as a service of the employment relationship of:
a. The person, who performs work as a homeworker;
b. The person who A shall assist the person referred to as assistance in the performance of the work;
c. the person, who exercises a branch of sport at the top level and enjoys an income or expense allowance in the matter of such a branch;
d. The person, who performs work for the benefit of a body in which he or his partner as intended Article 12a, fifth paragraph, part a , has a significant significance in the sense of the Income Tax Act 2001 ;
e. the person who carries out personal work at pay and whose employment relationship cannot already be regarded as a service as a result of the preceding provisions, but may be the same as that of social security;
f. the person who, from an employment relationship which is not considered to be a service under another provision, enjoys a reward provided that the person in advance reports to the inspector, by means of a joint declaration of himself and the intended purpose of the contract. withholding agent, that his employment relationship must be regarded as a service.
1 For the purposes of employment, the employment relationship of the person who carries out exclusively or substantially exclusively services for the benefit of the household of the natural person to whom he is in employment, if he services the services, is not considered to be the employment relationship of the person who is engaged in the performed normally on less than four days per week.
2 For the purposes of this Article, the provision of services for the benefit of a household shall mean the provision of care to the members of that household.
1 For the purposes of this Act and the provisions based thereon, an artist shall mean the person acting as a musician or otherwise as a performer under an agreement of a short duration, unless:
a. he is a resident of Aruba, Curaçao, Sint Maarten, the BES islands or a country with which the State of the Netherlands has concluded a double taxation convention; or
b. he has directly agreed the action with a natural person for the benefit of his personal affairs; or
c. He complies with conditions to be set by a general measure of management.
2 For the purposes of this Act and the provisions based thereon, a professional person shall mean the person who pursues a branch of sport as a profession under an agreement of a short duration, unless:
a. he resides in the Netherlands; or
b. he is a resident of Aruba, Curaçao, Sint Maarten, the BES islands or a country with which the State of the Netherlands has concluded a double taxation convention; or
c. he has directly agreed upon the sport exercise with a natural person for the benefit of his personal affairs.
3 In the event of an artist or professional sportsman acting or practising a branch of sport in the context of a service subject to a withholding agent established in the Netherlands, he shall be responsible for the application of this law and the provisions which it is based on. Employee.
4 In the case of an artist or professional sportsman who is not resident in the Netherlands or practising a branch of sport in the context of a service to a withholding agent which is not established in the Netherlands, the levy on payroll taxes is to be levied on the use of a levy. place under the arrangements as apply to artists and professional athletes.
1 For the purposes of this Act and the provisions based thereon, foreign company shall mean a group of natural or established bodies not resident in the Netherlands, where the members of the group are individually or jointly acting under an agreement of short duration as an artist in the Netherlands or practic in a branch of sport in the Netherlands, unless:
1 °. the action or sports practice has been agreed directly with a natural person for the benefit of his personal affairs; or
2 °, according to rules to be laid down by ministerial rules, it is assumed that the company is mainly composed of members who are resident or established in a country with which the State of the Netherlands has a Convention for the prevention of double taxation has been closed or resident or located in the Netherlands or Aruba, Curaçao, Sint Maarten or the BES islands.
2 The rights that have a foreign company and the obligations that rest upon them come to each member of the company and rest on every member of the company. A member may be represented by a member who serves as the leader of the company.
3 Where a member of a foreign company acts or exercises a branch of sport in the context of a service to a withholding agent which is not established in the Netherlands, the levy on payroll tax shall take place under the conditions laid down in Article 3 of the arrangements such as those applicable to the foreign company.
1 Withholding-like product is:
a. The person, to whom one or more persons are in employment;
b. The person who provides one or more persons wages from a former employment relationship to himself or to another person;
(c) the person who, by virtue of a claim which is not a wage or salary, does to one or more persons in respect of benefits or benefits in kind from a employment relationship to another.
2 Who is not resident or established in the Netherlands shall be considered as withholding agent only in so far as he:
a. A permanent establishment in the Netherlands for the exercise of his business, occupation or other activity, or has a permanent representative resident or established in the Netherlands; or
(b) one or more persons whose pay is subject to income tax, in respect of such persons, holds the payroll in the Netherlands and has reported to the inspector as a withholding agent for such persons.
3 For the purpose of applying the second paragraph, A The following shall be considered to be fixed establishments in any case:
a. The conduct of operations within the framework of an undertaking for a continuous period of at least 30 days, if such work is carried out in, on or above the North Sea mining area, under North Sea extraction area the territorial sea of the Netherlands and the part of the seabed situated outside the territorial sea in the North Sea and its subsoil, provided that the Kingdom of the Netherlands has, on the basis of international law for the benefit of the exploration and exploitation of natural resources must be sovereign rights exercise;
(b) the provision of activities aimed at the provision of intervention for the benefit of those carrying out personal work in the Netherlands against remuneration, and a third party for whom the work is carried out.
4 Diplomatic, consular and other representatives of other powers and their additional officials, as well as international organisations and representatives and officials thereof, to be appointed by a ministerial arrangement shall not be considered as Withholding agents are considered to be withholding agents
5 Where: Article 19b By way of derogation from the first paragraph, the person who is entitled under that Article shall be subject to a withholding agent who acts as an insurer of such a claim.
6 A group established in the Netherlands belonging to a group to which part B of the third paragraph, part b, is regarded as withholding tax may, by way of derogation, at the joint request of these groups of undertakings, to the extent that it is based on the of the first, second and third paragraphs, by the inspector, who may impose conditions, shall be designated as a withholding agent for one or more persons employed by the group not incorporated in the Netherlands. The designation and the conditions thereto may, upon request or not, be amended or withdrawn. Any designation, modification or revocation shall be made by decision of a contested decision.
The person to whom the service relates shall be considered to be:
1 °. in the cases specified in Article 3, first paragraph, point :
a and b. the tender;
C and d. the person with whom the contract has been concluded;
(e) the person, whose work is to be carried out or to be trained;
f. the parent;
g. the body;
h. the cooperative;
(i) the company;
2 °. in the cases specified in Article 4, point :
a. the client;
b. The home worker;
(c) the person, with whom the income or reimbursement of expenses has been agreed;
d. the body;
And f. the one, the one at the in Article 4 The general measure referred to as a withholding agent has been designated as a withholding agent.
Under ministerial arrangement, in agreement with our Minister of Social Affairs and Employment, a person other than the person mentioned may Article 6 or Article 7 be designated as withholding agents in respect of:
(a) the person who, under contract with another contract, provides mediation with other means of establishing agreements between persons to be visited by him and a client of the other;
b. The person assisting a homeworker as an aid in the performance of the work;
c. The person, who as a profession, practices a branch of sport.
1 In relation to an artist, professional or foreign company, content is subject to withholding:
a. To the extent that the gage is received from the person with whom the performance or the sporting activities have been agreed: the person with whom the performance or the sporting activity has been agreed;
b. To the extent that the gage is received from a third party: this third party.
2 Who is not resident or established in the Netherlands shall be considered to be withholding agent only in so far as it has a permanent establishment in the Netherlands for the pursuit of his business, profession or other occupation, or a resident or resident in the Netherlands; Established fixed representative. Such a fixed establishment means performing or doing work in the Netherlands of activities aimed at the performance of artists, professional sports or foreign companies in the Netherlands.
3 By ministerial arrangement, in agreement with our Minister of Social Affairs and Employment, the retention obligation may be redirected to a different person from the point of application of the first or second members.
1 The tax is levied on taxable wages.
2. Taxable wage is the total amount of pay.
1 Pay is all that is enjoyed by a service or a former service, including that which is reimbursed or provided in the context of the service.
2 To pay are entitled to receive one or more benefits or benefits after a period of time or condition.
3 Claims shall be understood to include rights to full or partly paid leave.
4 Benefits and benefits in kind in respect of a salary corresponding to wages and benefits, to the extent that the claim, by way of derogation from what is established by or under that law, does not qualify for the provision of the tax due as a wage was taken.
5 Without prejudice to the fact that the content is subject to a withholding tax Article 32ba or Article 32bb the tax referred to therein is due and the amounts withheld as a contribution to the levy Article 32ba The system of pay shall be paid as follows:
(a) benefits and benefits in kind from a claim not previously paid as a result of an early retirement scheme within the meaning of Article 32ba ;
b. severance payments as referred to in Article 32bb , with the exception of severance payments, as referred to in Article 32bb, fifth paragraph ;
c. which is enjoyed with regard to the exercise or disposal of a share option law as intended in Article 32bb, fifth paragraph .
1 Where, in the course of a provision of employment or former employment, an employee has agreed to a share option, the value of that right shall not belong to the salary but to that of the employee in the matter of the exercise or the alienation of that right is enjoyed.
2 The salary which is taken into account under paragraph 1 shall be reduced by the amount paid by the employee in respect of the right of option, but not further than nil.
3 Where this is carried out in the context of an equity merger, a division of a legal person, a merger of a legal person, or a acquisition of 50% or more of the shares in the withholding agent or a withholding agent The company shall not be considered to exercise or dispose of a share option:
(a) to amend the conditions of the right of option in respect of the share to which the right of option is to be established; or
b. Replacing the option right by another stock option right in which that other option right is seen on a different share, unless it is plausible that changing or replacing the stock option right takes place in more than significant amount; the exercise of taxation of the right to defer or discontinue the law.
4 Under Disposal is understood to be formal or de facto to the subject of security, the bringing in the assets of an undertaking, and the receipt of an indemnity as referred to in Article 4 Article 334p, first paragraph , or Article 320, First paragraph, of Book 2 of the Civil Code . The transfer under the general heading of a share option law is not considered to be an alienation.
5 Where, when a share option is disposed of, the consideration is missing or is stipulated in a contract which is not concluded under normal circumstances, the amount in question shall be deemed to be the value of the economic traffic used at the time of the sale of a share option under normal conditions. the transfer may be granted to the law.
6 For the purposes of applying this Article A share option right means a right to acquire one or more shares or thereby equivalent rights to the withholding agent or to a withholding agent, or an equivalent, to be acquired by the withholding agent. set right.
7 For the purposes of this Act, a company related to the withholding agent shall mean:
(a) a company in which the withholding agent has an interest for at least a third part;
(b) a company which has an interest in the withholding agent for at least a third part;
(c) a company in which a third party has an interest for at least a third party, and that third party also has an interest in the withholding agent for at least one third of its part.
8 For the purposes of application of this Article where a withholding agent or a company affiliated with the withholding agent is involved in a division or merger at the foot of the contract, Article 334a Other Article 309 of Book 2 of the Civil Code 'Company' means the acquiring company within the meaning of those articles and the company which was classified as a company affiliated to the withholding tax before the division before the division.
1 To pay shall not be:
a. [ Red: Expiring;]
b. [ Red: Expiring;]
c. claims arising from a pension scheme, according to the in-or- Chapter IIB normerements and restrictions;
d. claims arising from an early retirement scheme as referred to in Article 32ba ;
e. claims arising from the Disease law , the Law Labour and Care , the Law employment and income to work , the Incapacity for work insurance and the Unemployment law ;
f. claims, which shall be according to their nature and scope as referred to in subparagraph (e);
g. [ Red: expired;]
h. claims for survivors ' benefits due to death or invalidity due to an accident;
i. [ Red: Expiring;]
(j) amounts withheld:
1 °. as a contribution under a pension scheme;
2. as a contribution to claims which are not paid by virtue of parts (f) and (h);
3 °. instead of contributions as referred to below 2 °;
(k) benefits and benefits in kind to reimbursement of damage to or loss of personal property incurred by the worker in connection with his employment;
(l) Provision for military war or service victims related to invalidity under a ministerial arrangement;
m. one-off benefits and benefits in kind in respect of the death of the worker, his partner in the calendar year or the preceding calendar year-in the sense of: Article 1.2 of the Income Tax Act 2001 Or his children and foster children, in so far as such benefits and benefits do not exceed three times the salary for one month in accordance with the rules to be laid down by ministerial rules, and claims to the aforementioned benefits and benefits in kind;
(n) benefits and benefits in kind, other than sickness, invalidity, childbirth, adoption and death, which the worker receives from a fund whose means of payment is the same as the withholding agent during the last five calendar years. or has contributed less than the workers concerned by the Fund, unless such benefits and benefits are provided by virtue of a claim which is not to the salary;
o. a benefit or benefit granted once upon reaching a service period of at least 25 years and a benefit or benefit granted once after reaching a service period of at least 40 years, to the extent that the value does not overtake the earnings in one month, subject to the conditions to be laid down by ministerial arrangements;
p. [ Red: Expiring;]
q. [ Red: expiring;]
r. claims:
1 °. on annual leave and compensatory leave provided that, at the end of the calendar year, these claims do not exceed the working time per week for a period of fifty weeks;
2. on leave to be indicated by ministerial arrangements;
3 °. on leave during rest period and public holidays.
(a) which is enjoyed by the undertaking in the undertaking of the employer's partner if, in determining the profits of that undertaking, the costs and expenses relating to the remuneration for such work on the basis of Article 3.16, 4th paragraph, of the Income Tax Act 2001 not be deducted;
t. claims of a transition fee as intended in the Articles 673 and 673a of Book 7 of the Civil Code .
2 By or under ministerial arrangement, it may be determined, in agreement with our Minister of Social Affairs and Employment, that no salary other than those referred to in paragraph 1 may be made to pay if such rights are to be (i) to facilitate the levying of the tax.
3 Where, at the end of the calendar year, entitlement to annual leave and compensation leave exceeds the limits laid down in paragraph 1 (r), it shall be deemed to have been enjoyed at the end of the calendar year. the calendar year or the end of the service so as to end in the course of the calendar year.
The wages and salaries are also not included:
a. A premium as referred to in Article 31, second paragraph, part j, of the Act of Participation , provided that no fee is provided for the purpose of the year in which the premium is granted Article 31, second paragraph, part k, of the Participating Act ;
(b) a ministerial arrangement, if necessary under the conditions, to designate a premium corresponding to the nature and scope of a premium referred to in subparagraph (a).
In determining the amount of pay, no account shall be taken of the fact that the application of Article 34, second paragraph , or Article 41 of the Social Insurance Financing Act amounts to be recovered from the employee or the fact that with the application of Article 59, seventh paragraph, of that Act the foot of the Chapter 3 of that Act premiums due shall be levied on the employee.
In determining the amount of the salary, no account shall be taken of the income dependent on pay, intended for the purposes of the wage or salary. Health insurance law , and contributions not due in the Netherlands, corresponding to their nature and scope, with contributions payable in respect of earnings as referred to in the Law on the Sea.
In accordance with our Minister for Social Affairs and Employment, rules may be laid down in respect of the amount of foolours and similar third-party benefits which may be made in certain cases or groups of have been deemed to have been received. It may be stipulated that the amount of the tips and the third-party performance is not to be paid.
1 In respect of an employee who carries out work on behalf of a body in which he or his partner has a significant interest, the salary enjoyed in the calendar year of that body shall be at least equal to the higher of the following amounts:
a. 75% of the salary from the most comparable service;
b. the highest wages of workers employed by the body referred to in the chapeau, or bodies attached to the body;
c. € 44,000.
2 Where the withholding agent provides that the highest amount referred to in the first paragraph is higher than 75% of the salary from the most comparable service, the salary shall, by way of derogation from the first paragraph, be equal to 75% of the salary from the amount of the salary from the point of view of the most comparable service, except that the salary is made at least on the amount referred to in paragraph 1 (c) or, if the salary is less comparable to that amount, on the salary from the most comparable service.
3 If Article 32d the first and second paragraphs of pay due by one or more bodies are applied as if the work carried out for the benefit of those other bodies has been carried out for the purposes of the withholding agent which is subject to the provisions of Article 1 (1) (b) of the 32d is expected to provide the pay.
4 The first and second paragraphs shall not apply where the salary for work in the body referred to in paragraph 1 and bodies related to the body in the calendar year, to be fixed under the first to third members, shall not apply. does not exceed € 5,000.
For the purposes of this Article, the following definitions shall apply:
a. Partner: an in Article 3.91, second paragraph, part b, below 1 °, of the Income Tax Act 2001 designated person;
(b) a material interest: a significant interest in the sense of the Income Tax Act 2001 ;
c. most comparable service: the service shall be that of all service relations:
1 °. where a significant importance does not play a role;
2 °. which are known to the withholding agent and to the inspector;
3 °. the wages of which are known or may be estimated in reasonableness; and
4 °. the salary of which has not been set at a different amount than is customary in the case of economic traffic;
is the most comparable to the employment of the worker referred to in the first paragraph, introductory wording;
d. Bodies related to the body: Company connected to the body as intended Article 10a, seventh paragraph .
6 The inspector who makes sure that 75% of the salary of the most comparable service is higher than the amount on which the deduction is made by the withholding agent shall, at least the criteria on the basis of the content of the withholding agent, be subject to the withholding of the withholding tax. of which the inspector has determined that the service referred to by the inspector is the most comparable service.
7 The amount referred to in paragraph 1 shall be replaced by another at the beginning of the calendar year in the case of a ministerial arrangement. This amount is calculated by multiplying the amount to be replaced by the table correction factor of Article 10.2 of the Income Tax Act 2001 and, subsequently, to make the conclusion deemed necessary. If such rounding has been applied in the previous year, replacement may be based on the non-rounded amount.
1 The amount of the wages which cannot be paid in cash shall be taken into account in respect of the value which may be granted to it in the economic sector, provided that, in the case of a third party, other than a member of the withholding agent, in respect of the matter in question, the amount of the aid is the salary not enjoyed by money shall be charged to the withholding agent, the amount taken into account by the third party shall be taken into account.
(2) In the case of non-cash wages in the form of class-of-business earnings of the holding of the withholding agent or of the holding of a company connected with the withholding agent, the amount in question shall be: derogation from paragraph 1, where an amount would be charged to a third party for the purchase of those products in economic circulation under the other corresponding circumstances, to be charged to that third party. amount taken into account.
3 In accordance with our Minister for Social Affairs and Employment, it is possible to lay down detailed rules on the basis of which the value of the following non-cash earnings may be set at a lower amount than the amount to be taken into consideration under the preceding paragraphs:
a. Facilities used, in whole or in part, or consumed at a place of work to be assigned to that Ministerial Scheme;
(b) the enjoyment of a right of free travel under the provision of services by the Dutch public transport services which is not limited to travel on a fixed journey for the purpose of commuting (public transport) or right of travel to the public reduction to a maximum of 50% of the price of tickets for travel by Dutch public transport services mainly outside the morning rush hour (for the part-person card);
(c) the enjoyment of a residence provided for in the framework of the service.
4 The value of regularly paid holiday vouchers, holiday allowances or corresponding claims under a public law scheme or collective agreement shall be equal to 99% of the nominal value of those vouchers. or claims.
5 The value of the interest benefit of a cash loan granted to the employee by the withholding agent or by a company connected with the withholding agent in respect of the purchase of a bicycle, electric bicycle or electric bike Scooter is set to zero.
6 In accordance with our Minister for Social Affairs and Employment, further rules on the valuation of claims may be made in accordance with the Minister of Social Affairs and Employment.
7 The value to be taken into consideration under the preceding paragraphs shall be reduced by the amount charged to the employed person, except that the value thus reduced shall not be less than nil.
1 Where a car has been provided for private purposes, the advantage shall be set at a calendar year on at least:
a. 25% of the value of the car if the car was first put into service for the first time not more than 15 years ago;
b. 35% of the value of the car if the car was first put into service more than 15 years ago.
In any case, the car is deemed to be made available for private purposes unless it appears that the car is used for private purposes no more than 500 km on a calendar year basis.
2 The advantage, referred to in the first sentence of the first sentence, shall be reduced on a calendar year basis with:
a. 21% of the value of the car if the CO2 emissions are 0 grams per kilometre;
b. 10% of the value of the car if the CO2 emissions are higher than 0 grams per kilometre, but not higher than 50 grams per kilometre; and
c. 4% of the value of the car if the CO2 emissions are higher than 50 grams per kilometre, but not more than 106 grams per kilometre.
3 If a zipper registration or otherwise proves that the car is used for private purposes no more than 500 kilometres on a calendar year basis, the advantage shall be zero.
4 For the purposes of this Article and the provisions based thereon, car means a car or a van as intended for the purposes of this Directive. Article 3 of the Law on Taxation of Passenger Cars and Motor Vehicles 1992 , with the exception of the van which, by nature or establishment, is proving to be only or almost exclusively suitable for the carriage of goods and with the exception of the van that cannot be used outside working time or the order car which are subject to a ban on private use. Such a ban on private use is subject to the following:
(a) the prohibition has been established in writing;
b. The withholding agent keeps the commitment of the ban from the payroll administration;
c. The withholding agent has sufficient oversight of compliance with the prohibition; and
(d) the withholding agent imposes an appropriate penalty if the prohibition is infringed.
5 For the purposes of this Article, CO2 emissions from a car, CO2 emissions measured in accordance with Annex XII to Regulation (EC) No Commission Regulation (EC) No 692/2008 of 18 July 2008 on the implementation and amendment of Regulation (EC) No 692/2008 European Parliament and of the Council of the European Parliament and of the Council on the type-approval of motor vehicles with regard to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance (PbEU) 2008, L 199). If the measurement is also made with LPG or NG fuel, CO2 emissions from the car with LPG or NG are used as a fuel type.
6 Under ministerial arrangements, rules may be laid down to which a registration must be carried out. Rules may also be laid down concerning otherwise showing that the car is used for private purposes no more than 500 km on a calendar year basis.
7 For the purposes of this Article, the value of the car is stated at the list price in the sense of Article 9 of the Law on Taxation of Passenger Cars and Motor Vehicles 1992 Increased taxation of motor cars and motorcycles as a consequence of the Articles 9 to 9c of the said Act . By way of derogation from the first sentence, the value of a car which has been first put into service for the first time more than 15 years is set to the value in economic traffic.
8 The advantage is taken into account in so far as it exceeds the fee payable by the employee for the use for private purposes.
9 For the purposes of this Article, commuting shall be deemed not to be for private purposes.
10 By ministerial arrangement, rules may be laid down regarding the wage periods in which the benefit referred to in the first paragraph is taken into account.
11 If the employee submits a statement from the inspector stating that the employee has informed the inspector that the car was provided to him on a calendar year basis of not more than 500 km for private purposes 'no private use' shall be used, leave the withholding agent withholding tax on the benefit referred to in paragraph 1. The first sentence shall not apply in the case where the withholding agent knows that the communication referred to in the first sentence is not correct.
12 The employee may not submit a request for a statement in private with the inspector. The inspector shall decide upon the application for an objection of a possible decision.
13 The inspector may not withdraw the statement of private use, whether at the employee's request or at the request of the employee, in the case of an objection which may have retroactive effect, where necessary. A general measure of management shall specify the cases in which the employee is to request the withdrawal.
14 In the case of a declaration, the inspector may at any time request the employee to show that the car is used for private purposes not more than 500 kilometres on a calendar year basis.
15 If the declaration is not withdrawn from private use or if the employee does not appear that the car has been used for private purposes for private purposes no more than 500 kilometres on a calendar year basis, the tax due shall, as far as necessary, be Derogation from Article 20, second paragraph, of the General Law on State Taxation The employee's after. By way of derogation from the first sentence of the content of the withholding agent where the withholding agent knew that the notice provided for in the eleventh paragraph, the first sentence, was not correct.
16 In the case of a ministerial arrangement, detailed rules may be laid down regarding the declaration no private use.
17 If an order car as intended in Article 3, third paragraph, of the Law on Taxation of Passenger Cars and Motorcycles 1992 The employee may use the withholding agent to make a statement to the inspector by means of the withholding agent only on business use (attestation solely for business purposes). Use order car). The receipt of such a statement shall be confirmed by the inspector. Where a declaration as referred to in the first sentence has been issued, the withholding-like deduction of tax on the advantage referred to in paragraph 1 shall not be taken out. The preceding sentence shall not apply where the withholding agent knows that the statement referred to in that sentence is not correct.
18 The employee may withdraw the statement exclusively from business use order car. Notice of revocation shall be confirmed by the inspector.
19 In the case of a declaration only commercial order motor, the inspector may, in case of suspicion of a private journey, ask the withholding agent and the employee to show that the journey concerned was business. If withholding agent and the employee are not included in this proof, the order car is considered to be used on a calendar year basis for more than 500 kilometres for private purposes and the tax due shall, as far as necessary, be made by derogation from Article 20, second paragraph, of the General Law on State Taxation The employee's after. By way of derogation from the second sentence, where he knew that the declaration was incorrect or if he did not inform the worker that the employee was wrong to withdraw the declaration, the second sentence shall be imposed on the withholding agent.
20 If the employee has withdrawn the declaration solely for business use before he has also used the order car for private purposes, the order car is deemed to be for private purposes until the date of revocation. have been made available, but not used for private purposes.
21 The general measure of management shall determine:
a. the manner in which the statement is issued and withdrawn exclusively for business use;
(b) in which cases the worker must in any event withdraw the certificate;
(c) in which cases the withholding agent must inform the inspector in writing that the employee has not wrongly withdrawn the certificate and the information to be supplied by the withholding agent to that communication;
(d) the manner in which the inspector is aware, following a communication referred to in section c, that the declaration is deemed to have been withdrawn solely for business purposes only;
e. at which point the declaration shall be deemed to have been withdrawn by application of subparagraph (d).
22 Following a replacement of the CO2 emission limits in the second paragraph, the following shall remain in relation to a car:
(a) first registered after 30 June 2012 in the registration number: for a period of 60 months starting from the first day of the month following that in which the car is first registered in the registration number; (i) reduction of the application due to the limitation on the date of the first entry in the registration number and for subsequent periods of 60 months thereafter, the reduction resulting from the limits applicable to the entry in the register of the last day of the 60-month immediately preceding period;
b. whose registration number was first made by name before 1 July 2012 and which has been made available to the employee before and from 1 July 2012: the reduction applicable on 30 June 2012 following the limitation of the period applicable on that date; application;
(c) whose registration number was made on the name of the owner before 1 July 2012 and which was made available to the worker on or after 1 July 2012 for the first time: the reduction applicable on 30 June 2012 under the limits applicable to that date, applicable on that date application;
d. whose registration number was first made by name before 1 July 2012 and which has been placed on the name of the owner on or after 1 July 2012: for a period of 60 months from 1 July 2012, the reduction applies due to the limits as applicable on 30 June 2012, and for immediate subsequent periods of 60 months each, the reduction due to the limits applicable on the last day of the 60-month immediately preceding that period.
23 By way of derogation from the second paragraph of paragraph 2, the transfer of ownership of a car made available to an employee does not affect the reduction, as long as the provision of that car has been made available to the person concerned by the transfer of the car. It lasts.
24 By way of derogation from the 22nd paragraph, after replacement of the CO2 emission limits in the second paragraph, in relation to a car that is first registered in the registration registration register on or after 1 January 2012 and has CO2 emissions, Not exceeding 50 grams per kilometre for a period of 60 months from the first day of the month following that in which the car is first registered in the registration number, the reduction applies due to the limit values applicable to the date of first entry in the registration number, and for direct entry into the registration subsequent periods of 60 months each, the reduction resulting from the limits applicable on the last day of the preceding 60 months immediately preceding that period.
25 By way of derogation from the second paragraph of the second paragraph, the advantage referred to in the first sentence of the first sentence, in respect of a car whose registration mark was first made before 1 January 2012 and has a CO2 emissions of 0 grams per year, will benefit from the first sentence of the first sentence of the second sentence. kilometers, until 1 January 2017 reduced by 25% of the value of the car and thereafter by the highest percentage of reduction mentioned at that time in the second paragraph of this article.
26 By way of derogation from the second paragraph of the second paragraph, the advantage referred to in the first sentence of the first sentence relating to a car whose registration mark was first made before 1 January 2012 and has a CO2 emissions higher than 0% of the value of the motor vehicle, is to be considered as a grams per kilometre, but not higher than 50 grams per kilometre, reduced by 25% from the value of the car from 1 January 2012 to 1 January 2017, and for immediate subsequent periods of 60 months each reduction due to the limits of the second paragraph of this Article as applicable on the last day of the immediately preceding period of 60 months.
In the case of a ministerial arrangement, detailed rules may be laid down in respect of a car whose date of first entry in the registration registration register does not correspond to the date of first admission on the road of that car.
1 Remuneration is considered to be enjoyed at the time when:
a. paid or offset is made available to the worker or is made interest-bearing, or
b. Reclaimable and recoverable.
2 If it is agreed that the pay will be wholly or partially enjoyed at an unusual time, no account shall be taken of that for the application of the first paragraph.
3 As far as Article 12a the salary is higher than the actual earnings, it shall be deemed to have been enjoyed by the end of the calendar year or the end of the service in so far as it ends in the course of the calendar year.
4 By way of derogation from the first paragraph:
a. is paid pursuant to Article 27a is understood in the last declaration of the calendar year, considered to be enjoyed at the end of the calendar year or the end of the service, in the course of the calendar year;
b. are reimbursable transport services, including commuting, by any means other than by taxi, aircraft, ship or transport due to the withholding agent, to the extent that they exceed € 0.19 per kilometre. and in so far as they are not higher than the actual costs, deemed to be enjoyed at the end of the calendar year or at the end of the service in so far as it ends in the course of the calendar year, if, in the calendar year, also allowances be expected to be calculated on the basis of the mode of transport provided for this purpose. to an amount of less than € 0,19 per kilometre.
5 The fourth paragraph, part b, does not apply to public service charges, including commuting, by public transport, where such fees are fixed on the basis of actual costs.
6 For the purposes of paragraph 4 (b), the following shall be understood as 'transport' by means of the withholding agent:
1 °. due to the content of organised transport;
2. travel by public transport on the basis of placid provided by the withholding agent and provided to the employee by the withholding agent.
7 By way of derogation from the first paragraph, wages shall be allocated by the withholding agent to a period of time earlier in the calendar year, in accordance with a line of conduct which it has not established, than the period of the period in which it is based. Member shall be considered to have been enjoyed during that previous period.
1 The pension scheme means a scheme:
(a) which, solely or, for the purposes of exceptional cases of residual benefit, is almost exclusively for the purpose of:
1 °. a lifetime income provision for old age for workers and former workers (old age pension);
2. a supply of income after their death for the benefit of their spouses and former wives, or those with whom they have conducted or have pursued a common household and not having a blood or a relationship in the first degree (partner pension);
3 °. an income provision after their death for the benefit of their children and foster children who have not reached the age of 30 years (orphan's pension);
4. an income for incapacity for work after a period of more than one year and which does not exceed what is considered reasonable for social attitudes (incapacity pension); and
(b) where there is provision that the claims under the scheme cannot be bought, sold or awarded price or formal or factually relevant, other than in the cases provided for in the case of or under the conditions of Pension Act ;
c. of which an insurer acts as a body as intended Article 19a, first paragraph ; to the extent that the scheme remains within the limits laid down in or pursuant to this Chapter.
2. 'Pension scheme' means a scheme which:
a. The old age pension after reaching 40 1 /2 Participate years of participation (participating-year pension);
(b) either the partner pension or the orphan's pension in connection with the absence of benefits under the General Survivors Act and the difference in the premium for the public insurance on the pension before and after the retirement age, as referred to in Article 4 (1) of the Treaty. Article 7a, first paragraph, of the General old-age law (survivors ' pension).
3 Where a scheme fulfils the conditions set out in paragraph 1 but does not remain within the limits laid down in or pursuant to this Chapter, the scheme shall be a pension scheme to the extent that it appears that it remains within the limits set out in or under This chapter contains limitations. At the latest, the withholding agent shall request the inspector to determine the part of the corresponding claim within that limit, at the latest at the time of the limitation of the said limits. Where application of the first sentence is applied, the withholding agent shall, at any time of the period under the scheme, provide for rules to be laid down in accordance with ministerial rules to which part of the pension scheme is to be paid. worker belongs. The inspector shall decide upon the application for an objection of a possible decision.
For the purposes of applying the third paragraph, net pension schemes shall remain as referred to in paragraph 1. Section 5.3B of the Income Tax Act 2001 No account.
1 A retirement pension based on a final wage system is not more than 1,657% of the pension for each year of service.
2 A retirement pension based on a system of a secondary wage system shall not exceed 1,875% of the pension paid per year of service.
3 A retirement pension based on a free contributory pension scheme shall be established in a period of time and shall be based on a pension which after 40 years of construction does not exceed 75 per cent of the average pension until that time. The premium available shall be fixed at the highest according to the following principles:
(a) the premium available shall be subject to an actuarial basis for each age group of not more than five years and shall be adjusted to the average age in the class;
b. As career development, a three per cent annual wage increase over the years for reaching the 35-year age, up from two per cent per year over the following ten years, of one per cent per year during the period of the ten subsequent years and nil for the remaining years;
c. In the calculation, a rate of account shall be taken into account at least four percent and the expected inflation rate shall be zero.
4 An old-age pension shall not go later than at the earliest of the following times:
1 °. in the case of the service ending for the effective date laid down in the pension scheme, the effective date fixed, or at the earliest of the time periods specified in 3 °, 4 ° and 5 °;
2 °. where the service ends on or after the effective date laid down in the pension scheme: the time at which the service ends;
3 ° where the old age pension is 100% of the pension payable before the worker or former employee is entitled to the retirement age of the person concerned. Article 7a, first paragraph, of the General old-age law , has achieved: the time at which he is the pensionable age, as referred to in Article 7a, first paragraph, of the General old-age law , reached;
4 ° where the old age pension is 100% of the amount of the pension at or after the date on which the employee or former employee is entitled to the pensionable age. Article 7a, first paragraph, of the General old-age law , has been reached: the time at which that maximum is reached;
5 °. the time when the employee reaches the age that is five years higher than the retirement age specified in Article 7a, first paragraph, of the General old-age law was reached.
5 Where the oldage pension starts later than the effective date fixed in the pension scheme, after that effective date, the pension may be increased in accordance with the system followed up to that date, including retaking account of the pension of generally accepted actuarial principles, but no further than to 100% of the pension.
6 If the oldage pension starts earlier than in the case of reaching the age of 67 (pensionable age), the reassessment of that age or the later effective date laid down in the pension scheme shall be taken into account in accordance with Generally accepted actuarial principles.
7 An old-age pension does not exceed 100% of the pension at the time of entrance.
8
(a) The ceilings applicable to the pension in question in respect of the pension in question shall be understood as an amount equal to the amount of the old-age pension, including an amount equal to or less than that of the year of service or missing service year. Benefits for married persons for that year without a supplement as defined in Article 9 (b) and (5) of the General old-age law , plus the holiday allowance. In the case of, or under a general rule of administration, a lower amount may be taken into account than the amount referred to in the first sentence if a lower percentage per year of service is applied than the one set out in the first sentence of that sentence. percentages referred to in third paragraph.
b. For the partner pension, the amount referred to in subparagraph (a) may be 70% taken into account.
(c) For the orphan's pension, the amount referred to in subparagraph (a) may be taken into account for 14% and for full orphans at 28%.
9 In respect of a retirement pension referred to in paragraph 3, based on a contributory contributory scheme, by way of derogation from the fourth paragraph, under 3 ° and 4 °, the assessment or within the limits set out in paragraph 7 shall not be considered as falling within the limits of the pension place at the time when entitlement to a retirement pension is first claimed and at the time immediately preceding the date of commencement of retirement. If at the time immediately preceding the time of retirement the limitation is exceeded, the individual shall be paid into a lump sum payment. The payment of a lump sum or, if the benefit does not take place, the amount to be paid is regarded as a wage of present employment of the worker and is deemed to have been received at the time of immediate effect. prior to the time of commencement of the pension. With regard to the worker who is not a contributory person to the General Old-age Law By way of derogation from the Articles 20a , 20b and 26 If the tax due on the benefit is the amount that would have to be paid, the sum of the tax and the amount of the premium under the General Old-age Law which would be liable to it by a person who is a contributory person under that law and is otherwise in the same situation as the employee.
10 Where the worker ceases to be a taxable person at the time of commencement of the oldage pension, the ninth member shall, before the date of commencement of the pension, be read in the ninth member for the time immediately preceding the date of commencement of retirement: the time immediately prior to the time at which the employee ceases to be a taxable person.
11 Pensionable age referred to in paragraph 6 shall be amended annually by general management measure. The amendment will take place for the first time as of 1 January 2015 and shall be calculated on the basis of the following formula:
V = (L-18.26)-(P-65)
where:
V is the number of years for which the pensionable age is increased;
L stands for the estimated macro average life expectancy for the Dutch population in years at the age of 65 in the calendar year which is ten years after the calendar year of change;
P stands for the applicable pension target age in the calendar year preceding the calendar year of change.
If V is negative or less than 1 shall be rounded off, it shall be set to 0. If V is 1 or more before rounding, it shall be set to 1. An amendment pursuant to the first sentence of the pensionable age shall be published at least one year before the date of application of the application.
12 The estimates of the macro average remaining life expectancy, referred to in the eleventh member, are carried out and published by the Central Bureau of Statistics.
13 By way of derogation from paragraph 4, an old-age pension is not required to enter earlier than on the first day of the month following the date on which the worker is entitled to the pensionable age, as referred to in Article 4 (1). Article 7a, first paragraph, of the General old-age law , has achieved, as long as the pension remains within the in Article 66, 1st paragraph, of the Pension Act -Delimitation.
1 A partner pension based on a final wage system is not more than 1,160 percent of the pension or reachable retirement wage per year of service or dismissing service year.
2 A partner pension based on an intermediate wage system is not more than 1,313 per cent of the pension or a pension entitlement as a result of the service year or the missing year of service.
3 For a partner pension based on a availability premium scheme, Article 18a, third paragraph , mutatis mutandis.
In the case of pension schemes, account was taken of the following:
1 °. a particular partner, shall be counted as the actual data of that partner;
2 °. an indefinite partner, shall be counted as an age difference between the employee and the partner of not more than three years.
5 For the purposes of this Article and of Article 18c In case the worker is not alive at the time when the oldage pension would go into, missing service years and eligible pension will be taken into account. Missing service years are defined as the years of the time of death of the worker to the effective date laid down in the pension scheme. The expected retirement wage is defined as the pension that the former employee would have been able to achieve within the prescribed career development.
6 A partner pension shall take place immediately after the death of the worker or former employee or immediately after the termination of a benefit due to the pension General Survivors Act .
7 A partner's pension does not exceed 70% of the pension or the pension at the time of entrance.
8 For the purposes of the seventh paragraph, Article 18a, ninth paragraph , mutatis mutandis.
1 An orphan's pension based on a final system of earnings per year of service or missing year of service shall not exceed 0,232 per cent of a pension or a pension as a pension as a result of a pension.
2 An orphan's pension based on a system of secondary earnings per year of service or missing year of service shall not exceed 0,263 per cent of the amount of the pension or a pension as a pension as a result of a pension.
3 For an orphan's pension based on a free contributory scheme, Article 18a, third paragraph , mutatis mutandis.
4 An orphan's pension shall take place immediately after the death of the worker or former employee or directly after the termination of a benefit under the General Survivors Act .
5 An orphan's pension at the time of entry does not exceed 14% of the amount of the pension or a pension as a pension.
6 The percentages shown in the preceding paragraphs are doubled for the full.
7 For the purposes of application of the fifth and sixth paragraphs, Article 18a, ninth paragraph , mutatis mutandis.
1 By way of derogation from Articles 18a , 18b and 18c a retirement pension, a partner's pension and an orphan's pension may exceed the limits laid down therein, as the result may be:
(a) adjustment of the pension to wage or price developments;
(b) variation in the level of benefits in which the lowest benefit does not exceed 75 per cent of the highest benefit and the degree of variation is fixed at the latest on the effective date of the pension;
c. transfer of value of pension claims;
d. whole or partial exchange of a partner pension, an orphan's pension and a retirement pension, provided that the exchange takes place no later than the date on which the pension is due on the basis of generally accepted actuarial bases;
e. adjustment of the retirement pension to the retirement age pension as set out in the pension scheme.
2 The amount of the pension resulting from the exchange referred to in paragraph 1 (d) may not be compensated for, and the pension and orphan's pension may not exceed 70% or 14% of the amount of the pension paid after the exchange of the pension. 28 percent of the retirement wage.
3 For the purpose of application of paragraph 1 (b), in the years between the date of commencement of the pension and the attainment of the pensionable age, Article 7a, first paragraph, of the General old-age law The amount of benefit is equal to twice the previous years ' benefits for married persons without an allowance as defined in the Article 9 (b) and (5) of the General old-age law , plus the holiday allowance. The first sentence shall be without prejudice to the application to service relations in part-time.
1 A participating-year pension is a life pension which:
a. At the same time as the oldage pension;
(b) including the old-age pension does not exceed 75% of the average pension to that date in the case of the oldage pension in the attainment of the 63 1 /2-years of age;
c. is constructed not earlier than from the time when the employee is 40 1 /2 Participating years has reached.
2 Where the participating-year pension starts later than in the case of reaching the 63 1 The term of participation of the participating Member States may be increased after the attainment of that age, in accordance with generally accepted actuarial bases.
3 Where the participating-year pension starts earlier than in the case of reaching the 63 1 The term of participation of the participating Member States shall be reined in accordance with generally accepted actuarial principles in relation to that age.
4 The Articles 18a, ninth paragraph , and 18d shall apply mutatis mutandis, except that, by virtue of the corresponding application of Article 18d (d), a participating-year pension, including a retirement pension, does not exceed 100% of the last pension scheme. retirement income.
5 The ceiling set in paragraph 1 is set for the period from the reach of the 65 1 /2 years of age, including an amount equal to or less than the allowance for married persons without an additional charge as defined in Article 9 (b) and (5) of the General old-age law , plus the holiday allowance.
A survivor's pension shall be a pension which:
a. immediately after the death of the employee or former employee or immediately upon termination of the right to benefit under the General Survivors Act and ends at the latest when the retirement age is reached, as specified in Article 7a, first paragraph, of the General old-age law ;
b. the person for whom a partner pension scheme or an orphan's pension scheme has been or could have been taken may be affected;
c. does not exceed the combined amount of 8/7 times the nominal benefit resulting from the General Survivors Act , plus the holiday allowance, and the difference in premium for the public insurance of the partner pension before and after the pensionable age, as referred to in Article 4 (2). Article 7a, first paragraph, of the General old-age law .
1 In the case of a general measure of management, rules may be laid down for periods to be considered as years of service or years of participation, as referred to in the Articles 18a , 18b , 18c and 18th .
2 In the case of a general measure of management, rules may be laid down in respect of the amount of the pension referred to in the Articles 18a , 18b , 18c , 18d and 18th In respect of:
a. The wage items included in it;
(b) the wage items on which the institution of the pension is to be built in accordance with a system other than the final salary scheme;
c. the determination of the average retirement wage;
d. the situation in which the employee returns to a lower-rated function at the end of his career with a lower salary than in his previous function;
e. the situation in which the wage is reduced in relation to illness or incapacity for work of the worker.
1 As pensionable wage as defined in the Articles 18a , 18b , 18c , 18d and 18th shall be taken into account at the most of the amount of € 101 519. In part-time service relations, this amount shall be reduced in accordance with the part-time factor.
2 The amount referred to in paragraph 1 shall be replaced by a different amount at the beginning of the calendar year at ministerial level. This amount shall be calculated by multiplying the amount to be replaced by the contract earnings development factor specified in Article 10.2b, third paragraph, of the Income Tax Act 2001 , and then bring it to the end of the matter. If such rounding has been applied in the previous year, replacement may be based on the non-rounded amount.
1 By way of derogation from the provisions of this Chapter, by way of derogation, a system of which wholly or partly a body as referred to in Article 19a, first paragraph, parts d or e , if insurer acts, a pension scheme if it complies with the Articles 18 to 18ga and, in addition, a pension does not exceed what is common in collective agreements.
2 In the case of a general measure of management, it may be determined what is common in collective schemes as referred to in paragraph 1.
With regard to the period of service in which the wage is zero or otherwise substantially lower than what is customary, no claims on a pension scheme can be created as intended in the course of the period of employment. Article 11 (c) (c) .
1 As insurer of a pension as referred to in Article 18 may occur:
a. A body that is Article 5 (b) of the Law on Corporate Tax 1969 is exempted from that tax or that a general pension fund as referred to in Article 1 of the Pensions Act is;
b. an insurer referred to in Article 1: 1 of the Law on Financial Supervision , provided that it charges the pension liability for the corporate tax in respect of domestic enterprise assets;
(c) a pension fund or body not established in the Netherlands which carries out life insurance, provided that the pension is the continuation of a pension already insured with that insurer during a period of time in which the employee or former person is insured Employee did not live in the Netherlands or did not fulfil a service in the Netherlands;
d. Any other body than in the components A , B and C , that is established in the Netherlands, the pension liability for the corporation tax charge is applicable to domestic enterprise assets and fulfils the conditions laid down in paragraph 2;
e. any body other than those specified in points (a), (b), (c) and (d) which:
1. is established in another Member State of the European Union or in any other State party to the Agreement on the European Economic Area designated by ministerial arrangement;
2 °. the pension liability shall be counted among the domestic business assets of the Member State referred to in point 1 below;
3 ° makes it plausible that the body is subject to a tax on profits resulting in a real levy on Dutch concepts;
4 °. satisfies the conditions laid down in the second paragraph;
5 °. by the inspector, under conditions to be laid by our Minister, has been appointed and has committed against the inspector to meet conditions relating to the provision of information on the implementation of the scheme and the profit determination of the body; and
6 °. as a result of an agreement with the recipient has accepted liability for the tax due by applying Article 19b , either Article 3.83, first or second paragraph , or Article 3.136, third, fourth or fifth member , or Article 7.2, 8th paragraph, of the Income Tax Act 2001 ;
f. a pension fund or body exercising jurisdiction, other than those specified in points (a), (b) and (c), designated by our Minister under conditions to be imposed by the Minister, and which is required to apply to our Minister:
1 °. to comply with conditions relating to the provision of information on the implementation of the scheme; and
2 °. to provide security for the recovery of the tax due from the application of Article 19b , either Article 3.83, first or second paragraph , Article 3.136, third, fourth or fifth member , or Article 7.2, 8th paragraph, of the Income Tax Act 2001 , the employee or former employee has an obligation to lodge such security.
2 The body referred to in paragraph 1 (d) and (e) may act as an insurer of a pension for the purposes of implementing a pension contract concluded by that body with a Director-General, or in order to implement a pension of a pension contract brought in that body by a managing director, a major shareholder and his employer, where the concept of a director-general shareholder is understood in accordance with Article 1 of the Pensions Act . In the case of a general measure of administration, detailed rules shall be laid down regarding the application of the first sentence.
3 In the case of a general measure of management, rules shall be laid down in respect of the designation referred to in paragraphs 1 and f of paragraph 1.
4 For the purposes of this Act and the provisions based thereon, and for the purposes of this Income Tax Act 2001 and the following provisions shall be treated in the same way as:
a. An insurer referred to in the first paragraph, parts a or b: a contributory pension institution as referred to in Article 1 of the Pensions Act ;
b. An insurer referred to in the first paragraph, part f: a contributory pension institution as referred to in paragraph 1. Article 1 of the Pensions Act equivalent institution designated by our Minister under the corresponding application of the first paragraph, part f,
(c) securing a claim under a pension scheme: the execution of a pension scheme by a contributory pension institution.
1 Where at any time:
a. A claim under a pension scheme is no longer to be regarded as such;
(b) a claim under a pension scheme is bought or purchased or is subject to a formal or factual security, other than for the purpose of deferral of payment on the basis of a pension scheme; Article 25 (5) of the Invording Law 1990 , shall be;
c. a claim under a pension scheme of which an insurer acts as a body intended to Article 19a, first paragraph, parts d or e , or a body as intended in Article 36b , prices are given, except in so far as the claim is not susceptible to attainment;
d. the guarantee is terminated by the employee or the former employee who is on the basis of Article 19a, first paragraph, part f , it has a duty to lodge such security;
the claim shall be deemed to have been paid by an employed or former employee or, if he has died, of the person entitled to the claim, at the immediately preceding date.
2 Where an obligation under a pension scheme is wholly or partly transferred to another insurer, the claim under that scheme is deemed to be bought off. The first sentence shall not apply where the obligation under a pension scheme is transferred, in whole or in part, to an insurer as referred to in Article 4 (1). Article 19a, first paragraph, parts a, b, d, e or f , provided that this transition does not conflict with the provisions of or under the Articles 70 to 91 of the Pension Act . With regard to an obligation secured by a body referred to in Article 19a (1), first paragraph, parts (e) or (e), a transfer referred to in the first sentence shall be understood to mean reinsurance to any insurer other than those of the said in Article 19a, first paragraph, parts a, b, d, e and f.
3 The first paragraph shall not apply where the worker or former employee, in the context of the separation of the table and bed, divorce or termination of a society, is wholly or partly of a right to a claim under a pension scheme his spouse or former spouse is a partner or former partner or a turnover in such a claim with a spouse or former spouse of a spouse or former spouse of such a person, where that spouse or former spouse is a partner or former spouse of a spouse or former spouse of a spouse or former spouse of a the claim acquired or reestablished for the purposes of this Act is deemed to be the continuation to be from the claim to a pension scheme of the employee or former employee.
4 The first paragraph shall not apply in so far as a benefit referred to in subparagraph (b) of that paragraph is paid out with the application of Article 66 , 67 or 68 of the Pensions Act .
5 The first paragraph shall not apply in the case of an estrangement as referred to in Article 57, fifth paragraph, of the Pension Act and in the case of a reduction referred to in Article 134, first paragraph, of that Act .
6 Our Minister may provide, if necessary under conditions to be laid down by him, that the second paragraph, first sentence, shall not apply where the obligation under a pension scheme is transferred to a pension fund which is not established in the Netherlands or Non-purpose body other than that specified in Article 19a, first paragraph, parts e and f , in order to obtain claims arising from a pension scheme in the context of the acceptance of a service outside the Netherlands. The first sentence shall apply mutatis mutandis to the transfer of the obligation under a pension scheme to a pension fund of an international organisation in the context of the acceptance of a service contract. that organisation in the Netherlands.
7 For the purposes of application of paragraph 1 (a), entitlement to a pension scheme shall no longer be regarded as such where the conditions laid down by the sixth Member State are no longer fulfilled at any time. Article 19d .
8 Our Minister may, in cases designated by him, provide that no award is made as referred to in paragraph 1 (c) in the case of an insurer as referred to in paragraph 1 (b). Article 19a, first paragraph, parts d or e , in the case of a body as referred to in Article 36b, claims brought under a pension scheme at the time of retirement are reduced in relation to the insurer's capital position and it appears that the pension scheme has been met by the institution of the pension fund. terms to be put by Our Minister. The conditions referred to in the first sentence may also cover the determination of the profit of the insurer for corporation tax or a corresponding foreign tax and the size of the purchase price of an insurer. significant interest in the insurer for the purposes of the income tax application.
1 At the request of the withholding agent, the inspector shall decide, by means of an objection, whether a scheme is a pension scheme within the meaning of the Articles 18 to 18h . The application shall be made before the arrangement or amendment of the scheme is introduced.
2 Where a request has been made and then becomes irrevocable to the effect that the scheme is not a pension scheme and the scheme is adjusted immediately and at the time of entry into force of the scheme in question in accordance with the rules of the that the scheme is such a pension scheme, the scheme is deemed to be retroactive to the date of such pension scheme at the latest. The previous sentence does not apply to pension schemes as referred to in Article 18h .
Our Minister may, in agreement with our Minister of Social Affairs and Employment, grant derogations from the provisions of regulations or groups of schemes in or under this Chapter, other than those set out in the Treaty. Article 18h, first paragraph , to be referred to as a pension scheme in the case of a scheme:
a. which, in certain parts, does not differ significantly from the fact in or under this Chapter, provided that the importance of the derogations does not exceed the importance of the margins to other components;
b. For peace of mind with a waiver as intended Article 64 of the Social Insurance Financing Act , which is intended to replace a pension scheme;
c. for a temporary worker resident or active in the Netherlands, and that scheme complies with Article 1.7, second paragraph, section c, of the Income Tax Act 2001 Provided that the structure of the pension is temporarily continued in the Netherlands under that scheme and the pension has already been secured by a pension fund or body as referred to in Article 3 (1) of the Treaty. Article 19a, first paragraph, parts c or f , in a period where the employee did not live in the Netherlands or did not fulfil a service in the Netherlands.
If necessary, additional conditions may be laid down.
Ministerial rules may provide for rules to promote the proper implementation of this Chapter as well as in relation to the overlapping of different pension schemes.
1 The tax due in respect of a year's pay period is the amount of tax on taxable earnings calculated in respect of the calendar year less the amount of the tax credit for the payroll tax.
2 The amount of the tax credit for the payroll tax shall be equal to the amount of the tax due on the year of pay.
1 The tax for a year's pay period shall be determined on the basis of the table below (tariff table).
In the case of a taxable wage of more than
but not more than
the tax shall be the amount set out in column III, plus the amount calculated by taking the percentage indicated in column IV above of the amount of the taxable salary above the amount indicated in column I.
I
II
III
IV
| - |
€ 19.922 |
- |
8.40% |
| € 19.922 |
€ 33.715 |
€ 1,673 |
12.25% |
| € 33.715 |
€ 66.421 |
3.362 € 3.362 |
40,40% |
| € 66.421 |
- |
16,575 € |
52,00% |
2 The amounts referred to in paragraph 1 shall be replaced at the beginning of the calendar year automatically by the amounts corresponding to the amounts fixed in the first paragraph. Article 10.1 of the Income Tax Act 2001 shall be established to replace the Article 2.10, first paragraph, of that Act amounts specified.
1 By way of derogation from Article 20a, first paragraph , if the worker was born before 1 January 1946, the tax for a year of pay was determined on the basis of the following table (table of charges for employees born before 1 January 1946).
In the case of a taxable wage of more than
but not more than
the tax shall be the amount set out in column III, plus the amount calculated by taking the percentage indicated in column IV above of the amount of the taxable salary above the amount indicated in column I.
I
II
III
IV
| - |
€ 19.922 |
- |
8.40% |
| € 19.922 |
€ 34,027 |
€ 1,673 |
12.25% |
| € 34,027 |
€ 66.421 |
€ 3,400 |
40,40% |
| € 66.421 |
- |
€ 16,487 |
52,00% |
2 The amounts referred to in paragraph 1 shall be replaced at the beginning of the calendar year automatically by the amounts corresponding to the amounts fixed in the first paragraph. Article 10.1 of the Income Tax Act 2001 shall be established to replace the Article 2.10a, first paragraph, of that Act amounts specified.
In this chapter and the following provisions shall be understood as:
a. Tax first drive: it is in the first line of the fourth column of the table in Article 20a percentage recorded;
b. Combined charge rate: the sum of the tax rate first disk and the Article 11 of the Social Insurance Financing Act fixed premium rates for general old-age insurance, survivors ' insurance and long-term care insurance.
The payroll tax credit is the part of the standard payroll rebate that is in the same ratio to the standard payroll tax if the tax rate first drive is up to the combined levy rate.
In the application of Article 21a on the part of the standard payroll tax discount that relates to the parent discount or single parent discount, the combined charge rate is reduced by using it. Article 11, first paragraph, of the Social Insurance Financing Act Premium rate fixed for general old-age insurance.
The standard payroll tax credit is the combined amount of:
a. the General Tax Discount ( Article 22 );
b. Labour discount ( Article 22a );
c. the work bonus ( Article 22abis );
d. The young disability rebate ( Article 22aa );
e. the parental discount ( Article 22b ), and
f. the single parent discount ( Article 22c ).
1 For the employee, the general charging discount applies.
2 The general tax rebate is € 2,242, reduced, but not further than to nil, with 4,822% of the portion of taxable earnings exceeding that in the table of tax. Article 20a, first paragraph , in the second column as the first amount mentioned.
1 For the employee who receives wages from present labour, the labor discount applies.
2 The labour discount is calculated on the wages of present labour and is:
a. 1,793% of that wage with a maximum of € 164, plus:
b. 27,698% of that salary, in so far as this income is more than € 9.147 on an annual basis, where the sum of the amounts calculated on the base of parts a and b is not more than € 3.103, but not further than zero, with:
c. 4,00% of that salary in so far as this is more than € 34,015 per year on an annual basis.
3 With pay from present work, the following shall be treated as:
a. Remuneration Enjoyed as a result of temporary inactivity Article 628 of Book 7 of the Civil Code As well as those enjoyed by the worker with a public service on the basis of their nature and scope, corresponding arrangements, for a period not exceeding 104 weeks;
b. earnings enjoyed as a guarantee scheme as referred to in Article 628a of Book 7 of the Civil Code ;
c. earnings due to temporary incapacity for work, as referred to in Article 629 of Book 7 of the Civil Code As well as that which is enjoyed by the worker with a public service on the basis of their nature and scope, and which is enjoyed by the person concerned, Disease law ;
d. Benefits on the basis of the Law Labour and Care and additions thereto by the person to whom the taxable person is in employment.
1 For the worker who receives wages from present work and who has reached the age of 62 at the beginning of the calendar year but is not yet the age of 64, the working bonus shall apply.
2 The working bonus shall be:
a. To 58,100% of the salary from present work, where that is more than € 17,327, up to a maximum of € 1,119, but not further than nil, with:
b. 10,567% of the salary from present work, if that is more than € 23,104.
1 For the worker who benefits from benefits on the basis of the Law on incapacity for work of young handicapped persons or has a right to labor support under that law, the youth disability rebate applies. The reduction may also be applied to the worker who, under the incapacity for incapacity for work, is entitled to incapacity for work, but which is the benefit of the benefit of the benefit of the pension. Article 3:48 , 3:50 or 3:51 of that law is not paid.
2 The young disability discount is € 719.
1 For the worker who is the pensionable age, intended for Article 7a, first paragraph, of the General old-age law , has reached, is the parent's discount applicable.
2 The parental discount is € 1.187 if the employee has a time-of-year wage that does not exceed € 35,949 on an annual basis. The parental discount is € 70 if the employee has a time-of-year salary which is more than € 35,949 on an annual basis.
1 For the worker who is the benefit of the benefit in question: Article 9, first paragraph, part a, of the General Old Age Act enjoy, the single parent discount applies.
2 The single parent discount is € 436.
The Articles 22 , 22a , 22aa , 22b and 22c Amounts and percentages specified shall be replaced at the beginning of the calendar year in law by the amounts and percentages required by the Articles 10.1 , 10.6b and 10.7 of the Income Tax Act 2001 shall be established to replace the Articles 8.10 , 8.11 , 8.16a , 8.17 and 8.18 of that Act amounts and percentages specified.
1 The tax credit for the payroll tax is applied only in cases where the employee has made a written, day-written and signed request to the withholding agent. The application shall be valid until the time at which the employee withdraws the request in writing, on the date of the application of the application and signed it.
(2) If the worker does not benefit from a period of pay or salary for the calculation of the tax, in respect of periods of pay paid in whole or in part, from more than a service or earlier provision of employment or of more than one withholding agent and this salary In addition, the employee may only make the payroll tax credit in a service relationship or a withholding agent.
3 By way of derogation from the first paragraph, the tax shall be withheld:
a. applying the payroll tax credit:
1 °. Article 27 (6) , application, as regards the wages of the child referred to in that paragraph,
2. in relation to pay in the form of cash benefits under the General Old-age Law or pay from earlier employment in which the benefits are included under the General Old Age Act that an employee resident in the Netherlands who is the pensionable age of the person concerned is entitled to a pension under the age of Article 7a, first paragraph, of the General old-age law , has been achieved unless the employee has made a written, day-written and signed request to the withholding agent in order not to apply the payroll tax credit;
b. Without applying the payroll tax credit in respect of allowances referred to in the Article 10 of the Act for the Chronic Ill and Disabled Persons Act As of 31 December 2013, Article 63a of the Act on Employment and Income to Employment, Article 65l of the Disability Insurance Act, Article 67i of the Incapacity Insurance Act, and Article 3:75 of the Law of the Law of the Court of Law on the employment of the insurance against incapacity for work. the Working and Labour Support Act, young disabled.
4 By way of derogation from the first and second paragraphs, by the worker, who enjoys a benefit or income provision on the basis of the Law on incapacity for work of young handicapped persons -the part of the reduction in the levy which relates to the young handicapped person's allowance vis---vis the withholding agent who is the benefit of the benefit or income provided under the Incapacity Provision Act. to pay out.
5 The withholding agent shall keep the request referred to in paragraphs 1 and 3 at least five years after the end of the calendar year in which the employment is ended.
For the application of Article 21 to: 22d For the purposes of determining the level of the tax reduction, the condition at the time when the tax is to be withheld is decisive, it being understood that the condition of the parental discount and the single parent's discount is the condition of the reduction in the amount of the levy. the end of the calendar month in which the tax is to be withheld.
1 Earnings period is the period for which the wage is enjoyed. The amount of the tax on a different pay period than one year shall be determined by redirection. During the recharge, a year is held at 260 days, one month at 65/3 days, a week on 5 days and a time period which is shorter than one day.
2 By ministerial arrangement, payroll tax tables may be fixed for pay periods for which our Minister considers this to be necessary. In these tables, the payroll tax credit is processed in such a way that, in addition to the amount of pay, the tax amount or percentage of tax is listed. In these tables, the processing of the charging rebate may be omitted in whole or in part, and account may be taken of the general rewards charged according to a table for the charging of the levy discount. special rewards as referred to in Article 26 During the preparation of these tables, pay classes and rounding-off may be applied.
3 Wage-tax tables shall be determined on the basis of the data required to be used for that date, as they are likely to be at the time of entry into force of the tables. In so far as the data used deviates from the data set out at the time of entry into force that other tables would have been established on the basis of the latter data, new Ministerial Regulations shall be adopted. tables fixed up to a maximum of six months from the date of entry into force, as referred to in the first sentence, in which the derogation resulting from the periods of pay expired, as far as possible in the periods of employment of the Member State concerned, as yet Undone calendar year.
4 By way of derogation from the first paragraph, a period for which the period for which the wage is enjoyed shall be regarded as a period of pay in respect of:
1 °. an employee who is usually employed less than five days a week;
2. an employee whose salary includes the value of holiday vouchers, holiday allowances or corresponding claims made at the time of payment of the salary; and
3 °. the salary from present employment-related worker who is to be regarded as a student or pupil in respect of a calendar quarter and who has given notice, signed and signed in writing, that he is a member of the Court of The fourth quarter shall be considered as a wage
A ministerial arrangement shall lay down detailed rules for the application of the first sentence.
1 Tantièmes, gratifications and other rewards generally granted once or once a year are taxed according to wage tax tables for special rewards established under ministerial arrangement with the corresponding application of Article 25, second and third paragraphs , except that annual wages and tax rates are included in these tables.
2 overtime pay may be taxed according to the percentage designated by the pay tax table for special rewards.
3 As an annual salary for the purposes of this Article:
(a) where the worker has received the withholding-like wage in the preceding calendar year as a whole: the wages and salaries enjoyed by that year;
(b) where the worker has benefited from the withholding-like wage in respect of part of the preceding calendar year: the amount of the salary to be paid up to an annual salary of the salary expressed in that year;
c. in other cases: the salary to be paid in the calendar year, if it is to be enjoyed over the whole year of the withholding-like wage.
4 When overtime pay is applied to the application of this Article, the benefits of work carried out during the period above the normal working time of the worker.
5 In the case of the worker within a coherent group of withholding agents within the meaning of Article 27e is subject to an exchange of content, additional provisions may be laid down for the application of the third paragraph of the ministerial arrangement.
By way of derogation from the Articles 20 , 20a , 20b and 26 The tax shall be 52% of the salary where:
a. The employee did not provide the content-like name, address, residence or civil service number to the withholding agent;
b. In the case of an employee who benefits from present employment, the withholding agent has not established his identity and has been entered in the payroll records in accordance with Article 28, first paragraph, part f ;
c. in the case of an employee who benefits from present employment, is a foreigner in the sense of the Aliens Act 2000 and does not belong to the category of workers covered by international law agreements with the exception of the obligation to have a valid residence permit as provided for in that law and a valid employment permit as intended in the Foreigners law , the withholding agent has not established and entered into the payroll administration in accordance with its residence law position in respect of employment. Article 28, first paragraph, part f ;
d. has supplied incorrect information to the worker in respect of the information referred to in points (a) to (c) and the withholding agent knows or should reasonably be aware of it.
The first sentence, introductory wording and part c, shall not apply to workers engaged in employment in the State of the Netherlands, who do not reside in the Netherlands and are fully engaged in the service of employment outside the Netherlands.
If the tax is due Article 27b, first paragraph By way of derogation from the first sentence of the first sentence, the amount of the tax payable shall be charged together with the amount of the premium for the public insurance premium, in one amount with the public insurance premium. 52% of pay.
1 The tax is levied by withholding taxes on wages.
2 The withholding agent is obliged to hold the tax at the time when the wage is received.
3 The assessment shall be carried out in accordance with the payroll tax table applicable to the employee at the time of the employee's inposition.
4 The tax shall be deemed to have been withheld at the time specified in paragraph 2, except that the withholding agent has the competent authority to have it missing. stories on the employee.
Where: Article 27b, first paragraph It shall apply mutatis mutandis to the common amount of the tax and to the public insurance premium.
5 The withholding agent is obliged to carry out the tax deducted in respect of a period of return.
6 Under conditions to be laid down by ministerial arrangement, a child working in the undertaking of his parent who is a member of that parent's household and is not insured under any social security insurance scheme other than that of a person who is a member of that parent's household public insurance within the meaning of the Social insurance financing law or health insurance in the sense of the Health insurance law , one of the second derogatory dates and one of the third derogations from the payroll tax table are laid down.
By way of derogation from Article 27 the deduction in accordance with a line taken by the withholding agent during the month of January of the calendar year, that the employee may have received one or more periods of pay within the previous calendar year. It shall be included in the last entry for the preceding calendar year. The salary to which this attitude relates shall be calculated as the earnings of the corresponding pay period for the calculation of the inposition.
1 By way of derogation to the extent that, by the way, the tax is to be applied to or under this law Article 31 Final charging components referred to in the content of the withholding agent.
2 The levy on final charging items, excluding the final charging items subject to post-levy, as referred to in Article 1 Article 31, first paragraph, part a The tax payable by the withholding agent in a period shall be the tax to be paid by the withholding agent in return for tax.
1 If the worker is also a contributory liable for public insurance, the levy and the public insurance levy shall be levied either in a single amount or in a single percentage, with the corresponding application of the rules applicable to the public sector. levying and recovery of the payroll tax.
2 For cases in which the first paragraph applies, mutatis mutandis shall be applied: Article 25 , in the case of ministerial arrangements, tables set out in which the tax and the public insurance premium are included in a single percentage or in a single percentage.
3 In the case of a ministerial arrangement, rules for calculating the amount of the tax to be derived from the tables referred to in paragraph 2 shall be laid down for the calculation of the rules for calculating the amounts of the tax.
If the worker also has a compulsory contribution to employees 'insurance, the levy of contributions shall be made at the same time as the tax on employees' insurances and shall be effected by the payment of the premium and the levy on the workers ' insurance. a single declaration, corresponding to the corresponding application of the rules applicable to the levy and the recovery of the payroll tax.
2 The allocation of a payment on the declaration referred to in paragraph 1 shall be calculated in proportion to the tax and to the premiums for the employees ' insurances.
1 If the employee is also insurable within the meaning of the Health insurance law The levy on income dependent on wages under the Law of the Sea shall be charged at the same time as the levy, and the levy shall be effected on one declaration, including the levy on a single declaration. the corresponding application of the rules applicable to the levy and the recovery of the payroll tax.
2 The allocation of a payment on the declaration referred to in paragraph 1 shall be made pro rata to the tax and to the tax on the basis of the tax Health insurance law income-related contribution due.
3 The previous members shall apply mutatis mutandis to the contribution replacement tax referred to in Article 4 (2). Article 57 of the Zorginsurance Act , which is payable on the wages of whether or not as an insurance party within the meaning of the Health insurance law Employee to be registered.
In so far as the tax and the premium for the public insurance, the premiums for employees ' insurance or under the following conditions is applied Health insurance law income dependent contribution due simultaneously to be levied and Article 28b of this law, or Article 67b , 67c or 67f of the General Law on State Taxation application, it is that Article applied only once, except that for the purposes of the application of Article 67f, second paragraph, of the General Law on State Taxation is based on the amount of the jointly collected amount.
1 With a view to reducing the administrative burden of certain withholding agents at the same time as making declarations, the inspector may, at their request, subject to conditions to be determined by the inspector, designate those withholding agents as related Group of content-based content.
2 The designation may be amended or withdrawn, whether at the request of one or more withholding agents, and the conditions laid down in that direction.
3 Designation, amendment and revocation shall be made in the case of a contested decision.
1 The withholding agent is subject to the rules to be laid down by Ministerial Regulations:
(a) to require the employee to obtain information which may be of relevance to the charge of the tax;
b. the component A by passing the data to another withholding agent;
(c) conduct a payroll administration and administer the information in respect of the benefits to be notified under ministerial rules and benefits in kind resulting from the application of the Article 11 do not fall to the wages;
(d) to notify the inspector of the information to be determined by ministerial arrangement, in agreement with our Minister of Social Affairs and Employment, and after consulting the Central Statistical Office, Article 7, first paragraph, of the General Law on State Taxation ;
(e) to notify the worker of the salary received during the previous calendar year, the tax deducted from the wage and the public insurance premium, retained on that wage, and the income dependent on that salary Health insurance law , the employee insurance contributions and income-related contributions Zorginsurance law and the in-application of payroll tax tables, which are to be paid by the withholding-like insurance premiums and the income-related contributions of the wage tax Article 25, second paragraph , with the payroll tax and public insurance premium, at a discount of the labour market;
f. of the worker who receives pay from present employment to determine the identity by means of a document as referred to in Article 4 (2). Article 1 (1), first paragraph, below 1 ° to 3 °, of the Identification Light Act and-if the employee is a stranger in the sense of the Aliens Act 2000 and does not belong to the category of workers covered by international law agreements with the exception of the obligation to have a valid residence permit as provided for in that law and a valid employment permit As provided for in the Act of Labour aliens-also the right of residence in the matter of the provision of employment on the basis of a valid residence permit or on the basis of a valid employment permit, as well as of any the nature, the number and a copy thereof to be included in the payroll;
(g) where the inspector has, for the purpose of objecting to him, obliged him to submit to the inspector, before the date of commencement of the work of an employee, particulars of which the person responsible for the charge of the person responsible for the charge of the worker is to be informed. (1) may be of interest (first-day report), except that if the service is agreed on the date on which the work is to be started, the first-day report shall be notified before the start of the work;
h. To notify the inspector of the end of the retention obligation.
2 The first paragraph shall not apply in respect of an employee who is not resident in the Netherlands and who carries out or has carried out work in a Article 2 (3) The said service, if the right to levy the salary of that employment on the basis of a tax convention is not awarded to the Netherlands and the worker is not a contributory to the public insurance.
1 The inspector may impose the obligation to make first-day reports only if, in respect of the withholding agent in the six-month period preceding the day of the day's day of the decision, the Article 28, first paragraph, part g , one of the following events occurred:
a. An post-charging attack in connection with the application of Article 30a has been imposed;
b. An ageing penalty as referred to in Article 67f of the General Law on State Taxation has been imposed;
c. a fine in respect of one or more afforested facts as mentioned in Article 18 of the Law of Labour Aliens has been imposed;
ed. Article 76 of the General Law on State Taxation application has been found, or
(e) Criminal proceedings have been instituted and the investigation has commenced at the hearing on one or more of the offences referred to in Article 1 (1) (b) (c). Article 19c of the Law of Labour Aliens , in Article 47 of the Commercial Registry Act 2007 or in the Articles 68 and 69 of the General Law on State Taxation .
2 The obligation to make first-day notifications shall expire three years after the day of the day of the decision imposing that obligation or withdrawn as much earlier as that order in the case of a contested decision because of the ground; of which the first paragraph applies to the imposition of that obligation. By way of derogation from the first sentence, the obligation shall expire five years after the date of the decision in cases where the withholding agent has previously been subject to an obligation to submit first-day notifications.
3 The decision imposing the obligation to submit first-day notifications shall state which of the events referred to in paragraph 1 is the basis for the imposition of the obligation. The decision shall also specify the date from which the obligation is due to expire.
1 In the case of a ministerial arrangement, the information required in the case of incorrect or incomplete declaration and rules may be laid down as to how, and the form and time limits for which such information is to be used provided.
2 The withholding agent or former withholding agent has been kept, whether or not at the request of the inspector, and whether or not by means of a correction notice, to provide the correct and complete information referred to in paragraph 1 if:
(a) in the calendar year in respect of a declaration covering a period during the calendar year, that the declaration is incorrect or incomplete;
(b) the inspector shall establish in the calendar year in respect of a declaration for a period during the calendar year that the declaration is incorrect or incomplete;
(c) within five years of the end of a calendar year in respect of a declaration covering a period during that calendar year, it shall find that the declaration is incorrect or incomplete and that:
1 °. This declaration has not been recovered;
2 °, the month of issue of the last declaration covering that calendar year has expired;
(d) within five years of the end of a calendar year which has elapsed, in respect of a declaration for a period during that calendar year, the inspector shall find that the declaration is incorrect or incomplete and:
1 °. This declaration has not been recovered;
2 °, the month of issue of the last declaration covering that calendar year has expired;
(e) within six months of the end of a calendar year following the end of a calendar year in respect of a declaration for a period during which the said calendar year is incorrect or incomplete and:
1 °. This declaration has not been recovered;
2 °, the month of issue of the last declaration covering that calendar year has expired;
3 °. the deficiency attributable to the withholding agent or former withholding agent is attributable.
3 A correction notice as referred to in the second paragraph shall not be a statement of objection within the meaning of the second paragraph. General Law on State Taxation .
4 If a correction notice has been filed with the declaration and the balance of the tax to be paid and the correction notice is positive, the withholding agent is, in so far as, by derogation from Article 19, first paragraph, of the General Law on State Taxation , keep this balance payable to the recipient. To the extent that the amount of the correction note is deducted from the tax payable on the declaration, tax interest shall be reimbursed in accordance with Chapter VA of the General Law on State Taxation . The inspector shall determine the amount of the tax interest in the case of a contested decision.
5 In case of application of the preceding paragraph, a payment shall be allocated as far as possible to the correction notice.
6 For application of the Articles 20 , 67c and 67f of the General Law on State Taxation It shall not be paid, in whole or in part, of tax which is to be charged on a declaration, as in the case where a correction notice has been distributed or returned to it in respect of a correction notice.
7 In addition to Article 20, third paragraph, of the General Law on State Taxation shall lapse, if too much netted, by the five years following the end of the calendar year in which the netting has taken place.
1 Where the content-like-like is the corrections in question, as referred to in Article 28a, second paragraph In the absence of an incorrect, incomplete or failing submission within the prescribed period, this shall constitute a failure in respect of which the inspector may impose an administrative fine of up to € 1,319.
2 The power to impose an administrative fine on the grounds of the fact Article 28a, second paragraph, introductory wording and parts a and c , shall expire five years after the end of the calendar year of the declaration to which the correction message should have been lodged.
3 The power to impose an administrative fine on the grounds of the fact Article 28a, second paragraph, introductory wording and parts b and d , shall expire on a period of one year from the end of the period within which the correction notice was to be made.
4 The power to impose an administrative fine on the grounds of the fact Article 28a, second paragraph, introductory wording and part e , shall expire on a period of one year from the end of the calendar year in which the declaration was to be given.
5 To the withholding agent which has made an incorrect or incomplete declaration and which still has the correct or complete information by means of a correction notice as referred to in Article 3 (1). Article 28a before he knows if it is reasonable to suspect that the inspector is known or will be known with the inaccuracy or incompleteness, an administrative penalty shall be provided as Article 67b, second paragraph, of the General Law on State Taxation shall not be imposed in respect of the fact of the incorrect or incomplete declaration.
6 Article 67cb of the General Law on State Taxation shall apply mutatis mutandis to the amount specified in the first paragraph.
(1) If the withholding agent is the indication, intended to Article 28, first paragraph, part g In the absence of an incorrect, incomplete or not supplied period of time, this shall constitute a failure to enable the inspector to impose a public administrative fine of up to € 1.319.
2 The power to impose an administrative fine on account of the fact referred to in paragraph 1 shall be cancelled by one year after the end of the calendar year in which the declaration referred to in paragraph 1 Article 28, first paragraph, part g , should have been provided.
3 Article 67cb of the General Law on State Taxation shall apply mutatis mutandis to the amount specified in the first paragraph.
1 The worker shall be obliged, in accordance with ministerial rules, to provide the withholding agent with information which may be of interest to the tax on the charge. Where the worker is paid from present employment, he shall also be obliged to make available to the withholding agent for inspection, a document relating to him as referred to in Article 4 (1). Article 1 (1), first paragraph, below 1 ° to 3 °, of the Identification Light Act as well as-if he is also a stranger in the sense of the Aliens Act 2000 and does not belong to the category of employees covered by agreements under international law with the exception of having a valid residence permit as provided for in that Act-a valid residence permit for the establishment of the status of residence in the field of employment and has been kept in the payroll records of the withholding agent in order to obtain a copy of one or other of the records.
2 However, the employee is not required to provide information relating to the charging discount. If the employee does not provide such information, no account shall be taken of the charging discount.
3 To include in the first member and the in Article 28, first paragraph, points (a) and (e) , the data referred to is also included in the employee's civil service number.
4 The previous paragraphs do not apply to the worker who does not reside in the Netherlands and who carries out or has carried out work in an in Article 2 (3) The said service, if the right to levy the salary of that employment on the basis of a tax convention is not awarded to the Netherlands and the worker is not a contributory to the public insurance.
1 Each person shall be required to determine his identity if this may be of interest to the charge of the payroll tax, if requested immediately to a document as referred to in Article 3 (2). Article 1 of the Identification Light Act to be available for inspection.
2 For a refusal to comply with the obligation laid down in paragraph 1, no one can plead with fruit in the circumstances that he is under any obligation of professional secrecy, even if he or she is in a legal capacity for his or her own Provision has been made.
If at any time it is found that an employee is subject to a withholding agent, but the employee is not included in the wage administration of the withholding agent or has not been met with respect to the employee the worker shall, for the purposes of this Act and the provisions based thereon, be deemed to have been subject to the obligation of the withholding agent for at least six months prior to the date of the finding. earnings from employment to be paid out up to each pay period at least the amount of the salary paid by the worker in the time of the finding in the time of the finding, unless it is established that the worker has not been in employment for that period until the retention period is in employment or that a lower salary has been enjoyed.
1 Final charge components are:
a. Items of pay which have not been subject to payment of the tax due in connection with which a withholding tax is imposed on the withholding agent, except where:
1 °. in so far as the withholding agent requests, subject to the information necessary for that purpose, that remuneration is not to be regarded as a final source of charges;
2 °. to the extent that the inspector decides on a contested decision, taking into account, in view of the number of employees affected by the post-tax act, that pay is not to be regarded as a final charging element as it could apply lead to such a large deviation from taxable income in the sense of income tax of one or more employees that could arise for them significant benefits under the charge of that tax, from other taxes or under other statutory schemes;
b. In the case of an objection by the inspector designated by the inspector, any of the items of the salary relating to which the temporary bottlenecks of a serious nature cannot reasonably be required to have the effect of the Chapters I to IV are fully applied;
c. To designate the public-law benefits under ministerial arrangements which are excluded in the context of the levying of other taxes or under other statutory schemes;
d. wages in respect of a personal van made available for private purposes, as referred to in Article 3 of the Law on Taxation of Passenger Cars and Motor Vehicles 1992 If, in relation to the nature of the work, the order car is alternatally used by two or more employees and is in a related way to determine whether and to whom that order car is available for private purposes except that by way of derogation from the provisions of this law, by way of derogation, the tax due on this salary is to be paid on an annual basis by order car at € 300 and may be subject to further rules under the Ministerial procedure set up in respect of this wage;
e. [ Red: expiring;]
f. 'present work': allowances and benefits in kind, including parts of benefits and benefits in kind, provided that the amount of the fees and benefits in kind is provided is not significantly greater than the size of the fees and benefits provided in the rule for the other corresponding circumstances;
g. in so far as it is a previous employment:
1. fees for the purchase by the withholding agent or by a company of the withholding agent or of the withholding agent or of the holding of a holding company of the withholding agent or of the holding of any one or more of the holding of a withholding agent or of the holding of a withholding agent or of the holding of a withholding agent or of the holding of a withholding agent withholding agent related to withholding tax;
2 °. in kind;
to the extent that these fees and benefits are provided by the withholding agent or by a company affiliated with the withholding agent to one or more employees with income from present employment held for the remainder of the period in question. the same conditions;
h. surcharges as specified in Article 10, third paragraph, of the Act on Benefits Follow-up Victims 1940-1945 and in Article 21b of the Law Benefits Follow-up Victims 1940-1945 as that was the case until 1 January 1992, as well as surcharges referred to in Article 19 of the Law Benefits Civil War Victims 1940-1945 .
2 With regard to final charging items, the amount of the tax due shall be determined:
a. With reference to the table tariff in relation to:
1 °. final charging components subject to post-levy as referred to in paragraph 1 (a);
2 ° final charging components in the case of temporary bottlenecks of a serious nature as referred to in paragraph 1 (b);
3 °. designated benefits of a public-law nature as referred to in subparagraph (c) of the first paragraph;
b. [ Red: Expiring;]
c. on the basis of Article 31a , with regard to charges and benefits in kind referred to in paragraph 1 and part of the first paragraph;
d. at a single rate, in respect of allowances referred to in paragraph 1 (h), on the basis of the in force in respect of the period of benefit of the wages and salaries in force in the Article 20a, first paragraph , or Article 20b, first paragraph , recorded table, without considering that the tax is levied on the content of the withholding agent.
3 Where the table rate applies, the amount of the tax due shall be determined on the basis of the applicable prices for the period in which the wage is paid. Article 20a, first paragraph , or Article 20b , first paragraph, table, which assumes that the withholding agent is liable to pay the tax and the income dependent on the regular payment of earnings, as referred to in Article 4 (2). Article 43 of the Zorginsurance Act have taken care of his account. To the extent that, in the case of the after-levy referred to in paragraph 2 (a), it is likely that the withholding agent has only taken charge of the levy and the levy later, it shall deviate from the first sentence in so far as it is likely to apply to the withholding agent and the In the final levy, an employed person concerned the situation at the time of the taking on account of the withholding agent, but at the latest at the time of the after-tax.
4 The benefits and benefits referred to in paragraph 1 (f) and (g) shall not benefit or benefit in kind or in the form of:
a. A car made available for private purposes as intended for use in the vehicle Article 13a , except to the extent that the advantage is attributable to exceptional security measures;
b. a dwelling, except as far as:
1 °. the advantage is attributable to exceptional security measures; or
2. housing outside the place of residence in the case of employment;
(c) fines imposed by a criminal court and paid to a State or a component thereof in order to prevent criminal proceedings or to comply with a condition attached to a decision to grant gration, administrative fines and, thereby, to equivalent foreign fines, fines imposed on the basis of law settled by law, as well as costs as referred to in Article 234, fifth paragraph , and Article 235, third paragraph, of the Municipal Act ;
(d) crimes in respect of which the employed person is ordered by a Dutch criminal court to give an irrevocable judgment, including crimes which are involved in determining the amount of the sentence imposed and on the matter of which the person concerned is Public Ministry has stated that it will refrain from prosecution;
(e) crimes in respect of which an irrevocable criminal decision has been issued to the worker;
f. Weapons and ammunition, except where recognition, consent, permit, leave or waiver has been granted under the Arms and Ammunition Law ;
g. animals which, by reason of an irrevocable administrative or criminal measure, must not be held in connection with aggression;
(h) the interest benefit of a cash loan granted to the employee by the withholding agent or by a company affiliated with the withholding agent, including a part of a money loan, the interest of which is as deductible as deductible. within the meaning of the Articles 3.120 to 3.123 of Income Tax Law 2001 may be taken into account;
i. the cost of a money loan as referred to in subparagraph (h).
5 For the purpose of determining the tax due at the foot of paragraph 2 (c) (c), the tax shall be disregarded from the withholding agent.
6 Where, in the same period of pay, or the same wage periods, final charging items are enjoyed by more than one employee, provided that this leads to a significant simplification of the determination of the tax due, the liability to be paid taxation shall be determined globally in such a way as to reasonably correspond to the tax due on the previous paragraphs of the preceding paragraph.
7 The ministerial arrangements referred to in paragraph 1 shall, in so far as they concern the public insurance premium, be taken in consultation with our Minister for Social Affairs and Employment.
1 The amount of tax due in respect of fees and benefits in kind as referred to in Article 31, first paragraph, part f and part g , the content is determined by withholding agent.
2 The tax due in respect of charges and benefits in kind as referred to in Article 31, first paragraph, part f and part g , the rate is 80%, it being understood that these fees and benefits are reduced, but not further than nil, with 1.2% of the wages on which the rate of benefit is paid. Articles 20a , 20b , 26 and 26b Tax shall be levied, and in respect of benefits and benefits in kind as referred to in Article 31 (1) and (g), in the following or in the form of:
a. Services relating to the service, including commuting:
1 °. if the transport takes place by taxi, aircraft, ship or transport because of the withholding agent: the actual cost, provided that the reduction does not apply to transport charges because of the withholding agent;
2 °. where transport takes place by public transport, other than in the form of transport because of the withholding agent, and the fees exceed € 0,19 per kilometre and are fixed on the basis of the actual costs: costs;
3 °. in other situations: up to € 0,19 per kilometre travelled;
except that in the case of transport other than carriage by taxi, aircraft, ship or transport due to the withholding agent, a fixed fee is paid to an employee who is at least 128 days per calendar year to a fixed rate place of work, this allowance may be calculated as if the worker travels to that permanent place of work for a maximum of 214 days per calendar year;
b. temporary stay in the course of service, other than a temporary stay as referred to in subparagraph (e) and meals with a more than secondary business character;
(c) maintenance and improvement of knowledge and skills for the performance of the service, including the entry in a professional register, and outplacement;
(d) following an education or study for the purpose of acquiring income from work and residence, including the following competences acquired by a ministerial declaration, including the following: the body designated for the scheme, except for:
1. allowances and benefits in kind which are related to a work or study, including the establishment;
2. fees of domestic travel in so far as the allowance is greater than the amount determined by analogy with the corresponding application of subparagraph (a);
(e) additional temporary stay costs outside the country of origin (extraterritorial costs), provided that groups of workers who are employed by or on the basis of a general measure of management may be employed by a Member State or by a Subject to conditions, fees of costs and benefits in kind of stay outside the country of origin are subject to the provision to be made, subject to the conditions to be laid down, to be taken from outside the Netherlands or broadcast outside the Netherlands. of workers employed outside the Netherlands for a maximum period of time eight years, at least to be regarded as an allowance for extraterritorial costs up to a maximum of 30% of the part of the salary to be allocated, and to the amount of the school fees to be applied;
f. relocation in the context of the provision of services, to the extent of the cost of transferring the assets plus € 7750, where, under the terms of a ministerial arrangement, rules may be laid down for the assessment or, at least, in the context of the service is moved;
g. Tools, computers, mobile means of communication and similar equipment, which, in the reasonable judgment of the withholding agent, are necessary for the proper fulfilment of the service, including the associated equipment Data transport services and software and other related services for use in the context of services, if:
1 °. the worker is obliged to refund this provision or to refund the residual value, to the extent that the provision has been made on behalf of the withholding agent, at the time that such provision is made to the reasonable discretion of the person concerned. Withholding agent is no longer necessary for the proper performance of the service; and
2 °. the employee does not carry out any work in the function of the driver or the commissioner of the withholding agent;
h. To designate provisions to be established by Ministerial Regulations which are used or consumed in whole or in part in a place of work to be referred to in that Ministerial Scheme;
i. branch-own products of the holding of the withholding agent or of the holding of a company connected with the withholding agent, up to a maximum of 20% of the value in the economic movement of these products but not exceeding 20% of the value of the product more than € 500 per employee per calendar year.
3 By way of derogation, in so far as the second paragraph is concerned, compensation and benefits in kind provided for in Article 31, first paragraph, part f and part g In determining the amount of tax due to be charged on the basis of the costs referred to in paragraph 2, where such compensation does not constitute an examination of the costs actually incurred, the amount of the tax payable shall be reduced.
For the purpose of applying the second paragraph, carriage by means of withholding shall be understood as: transport as intended Article 13a, sixth paragraph .
For the purposes of this Article, any transport charges referred to in paragraph 2 (a) (3 °) shall be deemed not to exceed € 0,19 per kilometre travelled in so far as these fees no longer exceed € 0,19 than the number of kilometres produced in the calendar year in this context multiplied by € 0,19.
For the purposes of calculating the fixed allowance referred to in paragraph 2 (a) in respect of transport, the number of days referred to in that subparagraph shall be as follows:
a. Multiplied by four fifths, three fifths, two fifths or a fifth in the case of a four-day, three-day, two-day, two-day week, where the worker has a two-day week;
b. Re-based to:
1 °. a change in the travel distance in the course of the calendar year;
2 °. to replace or terminate the allowance during the calendar year.
7 The second paragraph, part g, does not apply to the extent that the remuneration or provision, whether or not in the context of a change in the composition of the remuneration agreed between the employee and the withholding agent, is in place of come from a different pay component.
8 The second paragraph, part g, below 2 °, shall not apply to the extent to which the withholding agent provides that the provision is a provision for the proper performance of the employment of the worker concerned.
9 By way of derogation from the application of the second paragraph, Article 13, seventh paragraph -the value of benefits in kind provided for under Article 13 (1), first to sixth paragraph, Article 31, first paragraph, part f and part g Reduced by the amount which the withholding agent has charged to his employees in respect of such benefits, on the understanding that the value thus reduced shall not be less than zero.
10 When determining the pay referred to in paragraph 2, the following shall not be taken into account:
a. earnings from previous employment if the withholding agent provides more than more than an additional amount of earnings from previous employment;
b. earnings in respect of which the withholding agent is exclusively related to Article 6, first paragraph, part c -Withholding is like a withholding agent.
11 The tax due in the second paragraph shall, by way of derogation from Article 27a, second paragraph , no later than indicated and carried away at the same time as the declaration, on the first period of the following calendar year. Where the obligation of withholding tax has ended during the calendar year, for the first period of the following calendar year, as referred to in the first sentence, shall be read: the period of termination of the retention obligation.
1 By way of derogation from Article 31a, first paragraph , the tax payable by all withholding agents operating in group-related activities in respect of fees and benefits in kind may be taxed in accordance with the provisions of the Article 31, first paragraph, part f and part g , it is determined as if these withholding agents are, jointly, one content-free. This tax is declared and carried out by the withholding agent belonging to the group, with the largest amount of pay available for the purposes of the calendar year. Articles 20a , 20b , 26 and 26b Tax has been levied.
2 A withholding agent operates jointly with another withholding agent in group-related activities, if during the whole calendar year:
a. The withholding agent has at least 95% interest in that other withholding agent;
b. having a withholding agent for at least 95% interest in the withholding agent, or
(c) a third of at least 95% interest in the withholding agent, while the third party has at the same time at least 95% of the interest in that other content-like product.
A withholding agent, for the purposes of the first paragraph, shall also be deemed to operate jointly with another withholding agent in concert, if those withholding agents are foundations which have been established throughout the calendar year. financial, organisational and economic terms are interwoven in such a way as to form a unit. Rules for the application of the second sentence shall be laid down in the case of a ministerial arrangement.
3 In the case of ministerial arrangements, rules shall be laid down on the information to be given by each withholding agent, together with other withholding agents, as a withholding agent, in respect of any of the following:
(a) the calculation of the tax due in the first paragraph;
b. The withholding agent identifying and carrying out the load, referred to in subparagraph (a).
1 For the purposes of applying Article 31, third paragraph , under ministerial rules, rules are laid down for determining the rate to be applied to the final charging items. In doing so, the effects of passing up tariff barriers and maximum premielons can be excluded and the necessary rounding and simplifications can be applied.
2 For cases where Article 27b, first paragraph , apply to the ministerial arrangement referred to in paragraph 1, with corresponding application of: Article 31, third paragraph , it also lays down rules whereby tax and public insurance premiums can be deduced in one amount or in a single percentage.
1 As final charging components as intended Article 31 the benefits of benefits in kind to persons other than those of their own, for which there is no obligation to take up or under another Article of this Law, to be designated by ministerial arrangement in cases where the provider makes written notification finding the final charge to the recipient of the application and making it possible to identify who is the recipient of the provision.
2 The person who has communicated that he applies a final charge shall be regarded as having a withholding agent, if it is not yet.
3 With respect to an end-user component as referred to in paragraph 1, the amount of the tax due shall be referred to in: Article 31, second paragraph , according to a tariff of:
1 °. 45%, in respect of a provision of which the value in economic traffic does not exceed € 136;
2 °. 75%, the value of which is more than € 136 in economic terms.
In order to facilitate the proper implementation of this Section, detailed rules may be laid down under ministerial arrangements.
1 By way of derogation to the extent that, in accordance with or pursuant to this Law, benefits are made by a withholding agent and by virtue of an early retirement scheme as well as a withholding agent, and a withholding agent and, in the case of a contribution or premium paid to a fund or an insurer implementing such a scheme, shall be deemed to be taxed as a final charging item to a rate of 52%.
2 A benefit or a contribution or a premium shall be deemed to have been made or settled at the time at which it is paid or settled, has been made available or has become interest-bearing.
3 A benefit, a contribution or a premium shall be deemed not to be printed on a withholding agent to the extent that the withholding agent has withheld amounts of workers or contributions from other withholding agents or premiums are met has been given.
4 Where, at any point in time, a claim under an early retirement scheme is no longer to be regarded as such or is bought off or sold off, the claim shall be deemed to have been granted to it at the time of the preceding date. pay from earlier employment of the employee or former employee. The value of the claim shall be equal to the value of the economic traffic at the time specified in the first sentence, provided that the value is given at least to the amount of sale or sale on the basis of the value of the goods. enjoyed.
5 Where the fourth paragraph identifies a claim to pay from previous employment of an employed or former employee, the content of the withholding agent carrying out the early retirement scheme referred to in that paragraph shall be regarded as having been paid in the form of a the application of the first paragraph is deemed to have been paid by virtue of an early retirement scheme of the value of that claim as referred to therein, at the time when the claim referred to therein was considered to be a wage from previous employment.
6 The term 'early retirement scheme' means a system or part of a scheme which is intended solely or almost exclusively for the purpose of the payment of benefits arising from a pension scheme or from the General Old-age Law provision of one or more benefits or benefits in kind for bridging the period up to retirement or benefit under the pension General Old-age Law in addition to the addition of benefits under a pension scheme. By way of derogation from the first sentence, a scheme shall not be considered as an early retirement scheme, in so far as it constitutes a pension agreement as defined in the Pension Act whether a pension scheme is as referred to in Chapter IIB or in the Articles 38d , 38th or 38f .
7 At the request of the withholding agent, the inspector shall decide on an early-retirement scheme in the case of an objection to an objection. The application shall be made before the arrangement or amendment of the scheme is introduced.
8 In the case of ministerial arrangements, detailed rules may be laid down for the application of this Article.
1 By way of derogation to the extent that, by the fact, by virtue of or pursuant to this Law, a severance payment granted by a withholding agent to an employee shall be as referred to in the fourth paragraph, in so far as that allowance exceeds the rate of the check, the person referred to in paragraph 3 of the worker shall be deemed to be a salary which shall be taxed as a final charging item to a rate of 75%.
This article shall not apply in the case where the worker's key-pay does not exceed € 538.000.
3 For the purposes of this Article, the reference rate of an employee shall mean:
(a) in the case of the provision of employment before or before the beginning of the second calendar year preceding the calendar year in which the employment is terminated: the salary received by the worker in that second calendar year from the date of commencement of employment; the withholding agent;
(b) in the case of services caught in the second calendar year preceding the calendar year in which the employment is terminated: the amount of the salary to be paid to an annual salary of the worker in that second calendar year preceding the calendar year preceding the calendar year of the period of employment has enjoyed the content of the content;
(c) in the case of services caught in the calendar year preceding the calendar year in which the employment is terminated: the amount of the salary paid to an employee in the preceding calendar year, up to an annual salary of the content-based agent;
d. in the case of employment, in the calendar year in which the service is terminated: the salary which the worker would have received from the withholding agent in that calendar year if the service concerned is at the beginning of that calendar year. the calendar year had been started and not ended in that calendar year.
4 For the purposes of this Article, a severance grant awarded by a withholding agent to an employee means the sum of the positive difference between A and the comparator wage and the positive difference between B and the 'comparative wages' means comparison wages, as follows:
(a) in the calendar year in which the service is terminated, the salary enjoyed by the withholding agent and the wages and salaries enjoyed after the calendar year of the withholding tax;
B: The amount of the withholding tax paid in the calendar year preceding the calendar year in which the employment is terminated;
Comparison wage:
(a) in the case of employment, prior to or before the beginning of the second calendar year preceding the calendar year in which the employment is terminated: the worker's key salary, except that the rate of the check for the worker is to be taken into account; calculation of the difference between A in proportion to the number of days that the service ceased to exist in the calendar year in which the service was terminated,
(b) in the case of services caught in the second calendar year preceding the calendar year in which the employment is terminated: the worker's key salary, except that the key wage for the calculation of the difference the proportion of the number of days where the service ceased to exist in the calendar year in which the service is terminated is reduced proportionally,
(c) in the case of services caught in the calendar year preceding the calendar year in which the employment is terminated: the worker's check-key, except that the key to the calculation of the difference with A to be reduced proportionately in relation to the number of days the service ceased to exist in the calendar year in which the service was terminated;
d. in the case of employment, in the calendar year in which the service is terminated: the worker's key salary, except that the key pay for calculating the difference from A in proportion to proportionality is reduced related to the number of days that the service does not exist in the calendar year in which the service is terminated.
5 Where, in the calendar year of employment, the withholding agent has agreed to a share option right with the employee in the previous calendar year and that right not later than in the case of the worker, the termination of the service is exercised or alienated, the value of which shall be taken into account in the fourth paragraph of paragraph 4 of the fourth paragraph of this Article, taking into account the value of that right, if he or she is entitled to that right at the time of the day of the day of the day, the would have alienated or exercised the termination of the service.
6 The first paragraph shall not apply to the extent to which the withholding agent provides that the sum of the differences referred to in paragraph 4 is related to wages which the worker has received in respect of the exercise or disposal of a person who is a member of the Commission. share option law as intended in Article 10a , which has been granted in a year earlier than the calendar year preceding the calendar year in which the employment relationship with that worker was terminated.
7 For the purposes of application of the first paragraph, a severance payment shall be deemed to have been granted at the time of termination of the service, or, in so far as the severance payment is received only thereafter, at that later date. Where a departure fee is deemed to have been awarded on more than one time pursuant to the first sentence, the calculation under the fourth paragraph shall be applied at any time under the calculation of what has been previously calculated.
8 At the beginning of the calendar year, the amount referred to in paragraph 2 shall be replaced by a different amount by means of a ministerial arrangement. This amount is calculated by multiplying the amount to be replaced by the table correction factor referred to in Article 10.2 of the Income Tax Act 2001 , and then bring it to the end of the matter. If such rounding has been applied in the previous calendar year, it may be assumed by replacement of the non-rounded amount.
9 The first paragraph shall not apply to an amount which Article 32ba, first paragraph The term 'remuneration' shall be deemed to be an end-charging component.
1 Where a social benefit is settled by a social benefit to be paid back, the repayment shall be by way of derogation from Article 10 The amount of the allowance shall not be taken into account as negative earnings and the benefit to be paid by the repayable benefit shall not be equal to the amount of the bill of remuneration. If, after netting, a worker remains in the future, this salary shall be paid at the end of the period. Article 26 -
For the purposes of this Article, a social benefit shall mean a benefit which, under a statutory provision on social security, is paid by a municipality, the implementing institute or the social security council. Insurance bank is paid.
1 The withholding agent resident or established in the Netherlands is deemed to have the salary of a worker residing in the Netherlands to provide the salary which the worker would have enjoyed without applying this article as an employee of another withholding agent, where:
(a) the worker is also employed in his employment as an employee of the other withholding agent under the obligation to pay his/her salary to the withholding agent; and
(b) that other withholding agent directly transfers the said wage to the withholding agent and does not provide the worker with benefits in kind which have not been notified in advance to the withholding agent. The condition in the first sentence, part a, that the worker is also employed by virtue of his employment as an employee of another withholding agent is also satisfied if the withholding agent to which the salary is disposed of is also satisfied. a body in which the employee has a material interest in the sense of the Income Tax Act 2001 The worker, through this body, has an interest in the other withholding agent and this interest, together with his work for those other content-related materiel, broadly corresponds to the share and work of a member in a company.
2 The first paragraph shall apply mutatis mutandis to a worker who does not reside in the Netherlands in cases where the wage required for withholding double taxation in respect of the withholding agent is not otherwise due. treated the person concerned than the remuneration to be paid by the withholding agent to the employee.
3 The first and second paragraphs shall apply only if the inspector under whom the withholding agent has a duty which is liable to impose a tax without application of those paragraphs is subject to a joint request by that withholding agent, the Withholding agent to whom the remuneration is paid and the employee, in the case of an objection, which may be revoked at any time by any other decision, has determined that the conditions laid down are fulfilled.
4 The third paragraph shall not apply where:
a. the employee has a significant interest in the sense of the Income Tax Act 2001 in both the withholding agent who should have been taxed without applying this Article and in the withholding agent to whom the pay is to be paid; and
(b) the withholding agent to whom the pay is paid shall return to the declaration in accordance with the first or second members.
1 In order to facilitate the imposition of tax, rules may be imposed on or under the general measure of administration in respect of:
a. Benefit or provision arising directly from family law within the meaning of: Article 3.101, first paragraph, part b, of the Income Tax Act 2001 , where this is taken into account when determining the amount of a periodic benefit due to the Participation Act ;
b. the conditions under which a reduction in the pay of the aid takes place on the wages and salaries provided to:
1 °. the executor of the approved work, intended to Article 3, first paragraph, part a , if the agreement referred to in that paragraph has not been directly entered into with a natural person for the benefit of his personal affairs;
2 °. The home worker, intended in Article 4 (a) ;
(c) the fixing of a table salary in the cases referred to in paragraph 2 (c);
d. the withholding tax levied by the withholding agent at the end of the calendar year on cash benefits and benefits under the Participation Act ;
(e) the obligation of withholding tax to be paid by an employee of a third party.
2 By ministerial arrangement, additional rules may be laid down concerning:
a. The charge of the tax in the case of a salary of more than one withholding agent or salary of a third party, or over a period of any period, is more than one reward;
b. Inposition of estimated amounts, followed by periodic reckoning;
c. The fixing of payroll tax tables for:
1. persons who receive benefits or benefits under the conditions of the Participation Act ;
2. performers of approved work, their hula, the persons whose employment ratio is based on the Article 4, part a, b or e , as a service, sex workers designated by ministerial arrangement whose employment relationship is considered to be a service subject to or under general rule of management.
For cases where: Article 27b, first paragraph These tables are set up in such a way as to include a single percentage of taxation and the contribution of the public insurance premium.
(1) In order to facilitate the collection of income tax, rules may be imposed by a general measure on the basis of which the payroll tax is levied in addition to natural persons who:
a. instalments of annuity or other periodic benefits or benefits in kind;
(b) benefit to be paid for the replacement of any periodic benefits or benefits in kind;
c. enjoy a purchase price in respect of a sale as intended Article 3.133, second paragraph, part d, of the Income Tax Act 2001 .
2 With regard to amounts in respect of a sale as referred to in Article 3.133, second paragraph, part d, of the Income Tax Act 2001 is by way of derogation from Chapter III The tax is 52% of these amounts. If the tax is due Article 27b, first paragraph By way of derogation from the first sentence of the first sentence, the amount of the tax payable shall be charged together with the amount of the premium payable for the public insurance premiums, in one amount with the public insurance premium. 52% of the amounts referred to.
1 In relation to an artist or professional sportsman, the tax is levied on the gage.
2 Gage is already what the artist or professional sportsman enjoys as such. They include cost allowances and claims to receive one or more benefits or benefits after a period of time or condition.
3 To the gage do not include:
(a) allowances and benefits in kind in respect of consumption during working time which are not part of a meal according to rules to be laid down by ministerial rules, or for meals where the business character is more than secondary to is of interest;
(b) fees which seek to reduce travel and subsistence expenses, other than those relating to their own transport, for the purpose of performing or doing sport, provided that the artist or professional sportsman presents the supporting documents to the person concerned; Withholding agent, which controls the supporting documents and keeps them available for control purposes;
(c) benefits in kind provided for the prevention of travel and subsistence expenses for the proper performance of the action or the sporting activity;
d. claims arising from the Disease law , the Law Labour and Care , the Law employment and income to work , the Incapacity for work insurance and the Unemployment law ;
e. claims corresponding to their nature and scope of claims as referred to in subparagraph (d);
f. claims to benefits for loss of life or invalidity as a result of an accident and
g. amounts withheld as a contribution to claims corresponding to their nature and scope as referred to in subparagraph (e) and contribution to claims referred to in subparagraph (f).
4 It does not include the part of which is attributable to the artist or professional sportsman, as is the result of a decision of the inspector to be regarded as non-gage remuneration (cost reimbursement decision). The cost reimbursement decision shall be provided by the inspector upon request and may be subject to an objection. The application shall be made by the artist, the professional sportsman or the withholding agent, or at the latest one month after the performance or sporting activity, by the content-like agent, for the purpose of performing or sporting activities. In the case of a general measure of management, detailed rules shall be laid down regarding the cost reimbursement decision.
5 Gage in cash shall be taken into account in the value which may be assigned to it in the economic sector.
6 Gage is considered to be enjoyed at the time:
a. to which it is paid or settled, is made available to the artist or to professional sportsmen or becomes interest-bearing;
b. on which it is payable and also recoverable; or
c. If it is later than the times referred to in parts (a) and (b) and the withholding agent has applied for a cost reimbursement decision, no later than one month after the action or the sporting activity.
1 The amount of tax payable shall be a percentage equal to the combined levy rate specified in Article 21, part b -From the gage. By way of derogation from the preceding sentence, the tax on the artist or professional sportsman not residing in the Netherlands is 20 per cent of the salary.
2 In respect of professional sportsmen not resident in the Netherlands, a general measure of management may, where necessary, subject to a uniform levy at cross-border events, the percentage of 20 referred to in paragraph 1 of this Article temporarily reduced, but not further to 15%. A general measure of administration adopted pursuant to the first sentence shall be submitted to the two Chambers of the States-General. It shall enter into force at a time when a royal decree has expired after four weeks of presentation, unless, within that period, by or on behalf of one of the Chambers, or by at least one fifth of the basic legal members of one of the chambers would like to know that the subject of the general measure of administration is regulated by law. In such a case, a proposal of the law to that effect shall be submitted as soon as possible. If the proposal of law is repealed, or if either of the two Chambers of the States-General decides not to adopt the proposal, the general measure of management shall be withdrawn.
3 By way of derogation from paragraph 1, the tax payable shall be 52 per cent of the service in the case where the artist or professional sportsman has not provided his name, address or place of residence to the withholding agent or his identity has not been established. and included in the payroll in accordance with Article 35e, part e , and where the artist or professional sportsman has provided incorrect information and the withholding agent knows or should reasonably be aware of it.
1 The tax is levied by withholding tax on the gage.
2 The withholding agent is obliged to hold the tax at the time of the payment.
3 The withholding agent is obliged to pay the retained tax on the declaration.
1 The artist or professional sportsman is required by rules to be laid down by ministerial arrangement to the content-like:
to declare information which may be used for the purposes of charging the tax;
b. to have access to a document relating to it as referred to in the Article 1, first paragraph, below 1º to 3º, of the Identification Light Act to have a copy thereof included in the wage administration of the withholding agent;
c.-if he lives in the Netherlands-to declare his/her civil service number.
2 An indication of the name, address, place of residence and-where he does not reside in the Netherlands-the country of residence and the date of birth of the artist or professional sportsman, and of the other information referred to in this Article is effected by means of the information provided by the inspector gagedeclaration.
The withholding agent shall be subject to rules to be laid down by Ministerial Regulations:
a. To require the artist or professional sportsman to obtain information from which the knowledge for the charge of the tax may be of importance;
b. To require the artist residing in the Netherlands to obtain his/her civil service number;
(c) conduct a payroll administration and administer the data with respect to the gage and in respect of fees and benefits in kind not included in the wage or salary;
d. artist residing in the Netherlands and, at the latter's request, the artist or profession not residing in the Netherlands, to declare the service taken in a calendar year, of the tax withheld and of any other information which may be of interest for the purposes of the income tax levy;
e. to determine the identity of the artist or professional sportsman by means of a document as referred to in Article 1, first paragraph, below 1º to 3º, of the Identification Light Act , as well as the nature, number and copies thereof, to be included in the payroll.
In the case of or on the basis of a general measure of management, detailed rules on the levying of the tax, as well as other measures appropriate to the law, may be laid down for certain categories of artists or professional sportsmen. supplement of subjects covered by the Act.
1 In the case of a foreign company, the tax is levied on the gage.
2 Gage is already received in the Netherlands by the foreign company, or by the body with which the members of the company have a legal relationship on the basis of which the action or action is taken by the members of the company. the sport is to be carried out. They include cost allowances and claims to receive one or more benefits or benefits after a period of time or condition.
3 To the gage do not include:
(a) allowances and benefits in kind in respect of consumption during working time which are not part of a meal according to rules to be laid down by ministerial rules, or for meals where the business character is more than secondary to is of interest;
(b) fees which seek to reduce travel and subsistence expenses, other than those relating to their own transport, for the proper performance of the action or the exercise of sport, provided that the company makes the supporting documents to the withholding agent provide the supporting documents and keep them available for control;
(c) benefits in kind provided for the prevention of travel and subsistence expenses for the proper performance of the action or the sporting activity;
d. claims arising from the Disease law , the Law Labour and Care , the Law employment and income to work , the Incapacity for work insurance and the Unemployment law ;
e. claims corresponding to their nature and scope of claims as referred to in subparagraph (d);
f. claims for benefits arising from the death or invalidity due to an accident;
g. amounts withheld as a contribution to claims corresponding to their nature and scope as referred to in subparagraph (e) and the contribution to claims referred to in subparagraph (f);
h. broadcasting rights in so far as they relate to the country of establishment of the foreign company.
4 Remuneration does not include what appears to be a decision of the inspector as a non-wage remuneration (cost reimbursement decision). The cost reimbursement decision shall be provided by the inspector upon request and may be subject to an objection. The request shall be made by the company or withholding agent, or by the withholding agent, or at the latest one month after the performance or sporting activity by the withholding agent, in the event of action or sporting activity. In the case of a general measure of management, detailed rules shall be laid down regarding the cost reimbursement decision.
5 Non-cash gage is taken into account according to the value that can be attributed to it in economic traffic.
6 Gage is considered to be received at the time of:
a. to which it is paid or settled, is made available to the company or becomes interest-bearing;
b. on which it is payable and also recoverable; or
c. If it is later than the times referred to in parts (a) and (b) and the withholding agent has applied for a cost reimbursement decision, no later than one month after the action or the sporting activity.
1 The tax due is 20 per cent of the salary.
2 In the case of foreign companies, in the case of a general measure of management, if necessary, for the purposes of uniform charging at cross-border events, the percentage of 20 referred to in paragraph 1 may be temporary reduced, but not further than to 15%. A general measure of administration adopted pursuant to the first sentence shall be submitted to the two Chambers of the States-General. It shall enter into force at a time when a royal decree has expired after four weeks of presentation, unless, within that period, by or on behalf of one of the Chambers, or by at least one fifth of the basic legal members of one of the chambers would like to know that the subject of the general measure of administration is regulated by law. In such a case, a proposal of the law to that effect shall be submitted as soon as possible. If the proposal of law is repealed, or if either of the two Chambers of the States-General decides not to adopt the proposal, the general measure of management shall be withdrawn.
3 By way of derogation from the first paragraph, the tax payable shall be 52 per cent of the salary:
a. Where the withholding agent has not provided the name, address, residence, residential country and date of birth of the leader or representative, as well as the names of the members of the company;
(b) where, in respect of the majority of the members, no copy of a document referred to in Article 1, first paragraph, below 1º to 3º, of the Identification Light Act is provided to the withholding agent or if the identity has not been established and recorded in the wage administration of the withholding agent in accordance with Article 35m, part c ;
c. if the company has supplied incorrect information on the subject and the withholding agent knows or should reasonably be aware of it.
1 The tax is levied by withholding tax on the gage.
2 The withholding agent is obliged to hold the tax at the time the gage is received.
3 The withholding agent is obliged to pay the retained tax on the declaration.
The members of the foreign company are bound by rules to be laid down by ministerial rules to the company:
to declare information which may be used for the purposes of charging the tax;
b. to have access to a document relating to them as intended: Article 1, first paragraph, below 1º to 3º, of the Identification Light Act , and to provide a copy thereof.
1 The foreign company is bound by rules to be laid down by ministerial rules:
(a) to require the members of the company to obtain information which may be of relevance to the charge of tax;
(b) establish the identity of the members on the basis of a document as referred to in the Article 1, first paragraph, below 1º to 3º, of the Identification Light Act and require a copy thereof;
(c) to make available to the withholding agent information the knowledge of which may be of interest to the charge of the tax;
d. to allow the withholding agent, in respect of the majority of its members, to have access to a document as referred to in Article 1, first paragraph, below 1º to 3º, of the Identification Light Act to have a copy thereof included in the wage administration of the withholding agent.
2 The name, address, address, residence, residence and date of birth of the leader or of the representative and the number of members of the company, and the other in the case of the name, address, residence, residence, residence, date of this Article the information referred to shall be carried out by the gait provided by the inspector.
The withholding agent shall be subject to rules to be laid down by Ministerial Regulations:
(a) to require the foreign company to declare information which may be of relevance to the charge of the tax;
(b) conduct a payroll administration and administer the data in respect of the gage and in respect of fees and benefits in kind not included in the wage or salary;
(c) the identity of as large a part as possible, but at least the majority of members of the company, on the basis of a document as referred to in Article 3 (1). Article 1, first paragraph, below 1º to 3º, of the Identification Light Act , as well as the nature, number and copies thereof, to be included in the payroll.
In the case of, or under general management, detailed rules on the charge of tax and other measures appropriate under the law may be provided for foreign companies in addition to the provisions of the governed by law.
This part has not (yet) entered into force; see the summary of changes
Article 10a as of 31 December 2004, applicable to share option rights agreed before 1 January 2005 in respect of which an amount has already been paid as a wage before that date, including Article 10a, third paragraph As it stands on 1 January 2005, it applies.
1 With regard to rights existing at 31 December 2000 on annual leave and compensatory leave Article 10, third paragraph and Article 11, first paragraph, part r, below 1 ° , not applicable.
2 The claims accumulated before 1 January 2006 under an insurance savings scheme are considered to be entitlements arising from a life plan as referred to in Article 3 (1) of the Treaty. Article 19g , as that article was worded on 31 December 2011.
In respect of existing pension claims for which another body is acting as an insurer on or after 1 January 1995 than in the case of Article 18, first paragraph, part c , and Article 18i (c) As that was the case on 31 December 2004, the insurer's condition in those parts is not applicable. 'Existing pension claims' shall mean the claims existing on 31 December 1994 which are to be made to or under the terms of the text of the Article 11 As it was then, they are to be regarded as claims based on a pension scheme.
For cars for which the registration plate is specified before 1 July 2006, Article 13a, fifth paragraph, first sentence As this sentence applied on 30 June 2006, it applies.
For existing claims arising from a pension scheme as referred to in this Act, the provisions contained in this Act at the time of arising out of these entitlements shall remain applicable to those claims. By way of derogation from the first sentence, in relation to the claims referred to in the first sentence of the sentence Article 10, fourth paragraph , also applicable.
1 For an early retirement scheme as referred to at 31 December 2004 Article 18i As this Article was adopted on 31 December 2004, until 31 December 2005, the Articles 11 , 18g , 18i , 19 , 19a , 19b , 19c and 19d As they were in place on 31 December 2004, applicable and Article 32aa Not applicable.
2 By way of derogation from the first paragraph, the Articles 11 , 18g , 18i , 19 , 19a , 19b , 19c and 19d As they were in place on 31 December 2004, applicable and Article 32ba Not applicable for an early retirement scheme as referred to in Article 4 (1) of Regulation (EC) No 312.2004 Article 18i Pursuant to this Article on 31 December 2004, if benefits can be paid to employees only after 31 December 2005 under that scheme:
a. which, before 1 January 2006, already enjoyed one or more benefits under that scheme; or
(b) who have reached the age of 55 before 1 January 2005 and for whom the benefits paid under this scheme are rerecognised in the event of benefits which are later than the effective date laid down in the scheme, provided that the increase in benefits does not fall below 50% of the increase in cash benefits in the event of a reaccount taking account of the generally accepted actuarial basis.
3 A claim under an early retirement scheme referred to in paragraph 2 may be converted into a claim under an old-age pension scheme, in accordance with generally accepted actuarial bases, to the extent that the scheme is any old age pension does not exceed 100% of the amount of the last salary earned.
1 For a pre-pension scheme existing on 31 December 2004, as referred to in Article 38a , as this Article was 31 December 2004, continues until 31 December 2005. Article 38a As this Article was applicable on 31 December 2004.
2 By way of derogation from the first paragraph Article 38a As this Article was applicable on 31 December 2004, applicable to a pre-pension scheme existing at 31 December 2004, as referred to in Article 4 (1) of the Treaty. Article 38a As this article was then, in the event that, under that pre-pension scheme, benefits can still be made after 31 December 2005 only:
a. as a result of claims accrued before 1 January 2006; or
b. To employees who have reached the age of 55 before 1 January 2005, provided that:
1. the benefits paid under that pre-pension scheme, taking into account generally accepted actuarial bases, shall be reined in the event that the benefits are later than the effective date laid down in the scheme; and
2 °. the pre-pension scheme, taking into account the in or under Article 38a As this article was, by 31 December 2004, the possibility of parttime retirement provided for, according to normal standards and restrictions.
3 By way of derogation from Article 18a a retirement pension may be more than the limits laid down therein, in so far as this is the result of the conversion of a claim under a pre-pension scheme as referred to in Article 3 (1) of Regulation (EEC) No 431/03 to be implemented Article 38a As provided for in this Article on 31 December 2004, in accordance with a claim under a pension scheme.
1 For an old-age pension scheme as referred to at 31 December 2004, as referred to in Article 18a as this Article was 31 December 2004, continues until 31 December 2005 Article 18a As this Article was applicable on 31 December 2004.
2 By way of derogation from the first paragraph Article 18a As this Article was applicable on 31 December 2004, for an employee who reached the age of 55 before 1 January 2005.
3 By way of derogation from Article 18a an old-age pension may be more than the ceilings laid down there, as the result of the conversion into a retirement pension of a pension scheme as referred to in Article 1 (1) of the Article 18a As this article was established on 31 December 2004, in so far as this claim is accrued for retirement in the period prior to the date on which the participant or former participant reaches the age of 65 (early pension).
1 For a transitional pension scheme as referred to in Article 1 (1) of Regulation (EC) No 71/2004, Article 18th As this Article was adopted on 31 December 2004, until 31 December 2005, the Article 18 , 18th and 18g As they were in place on 31 December 2004, applicable.
2 By way of derogation from the first paragraph, the Article 18 , 18th and 18g As they were in place on 31 December 2004, applicable to an employee who reached the age of 55 before 1 January 2005.
3 By way of derogation from Article 18a a retirement pension may be greater than the limits laid down therein, in so far as it results from the conversion of a claim existing on 31 December 2005 as a result of a transitional pension as referred to in Article 3 (1) (b) of the Treaty. Article 18th As provided for in this Article on 31 December 2004, in accordance with a claim under a pension scheme.
For the application of Article 18 (b) and (4) (4) , the participating-year pension shall be understood, including:
a. A transitional pension as referred to in Article 18th , as this Article was adopted on 31 December 2004;
b. Benefits under an early retirement scheme as referred to in Article 18i , as this Article was adopted on 31 December 2004;
c. a pre-pension as referred to in Article 38a As provided for in this Article on 31 December 2004.
1 A claim, existing on 31 December 2004, which is no longer a claim under a pension scheme solely or almost exclusively as a result of amendments to that Act which entered into force from 1 January 2005. derogation from the provisions of this Law until 31 December 2006, shall be considered to be a claim under a pension scheme, subject to the obligation of withholding tax in respect of the contract in the second paragraph of this Article. Levy indicated.
2 In respect of the claim referred to in paragraph 1, the withholding agent shall be liable to levy a charge at a rate of 52% and on a basis as a dutiable in the third member.
3 The basis on which the levy is due is the positive difference between the increase in the value of the claim and the increase in the value in the economic situation of the claim in the event of the imposition on 1 January 2006 of the value of the claim. The pension scheme would already be adjusted in such a way as to remain within the limits of the limits applicable as from 1 January 2005. The basis of the initial sentence referred to in the first sentence shall be deemed to be a wage which is taxed as an final source of taxes.
4 Benefits and benefits in kind as referred to in the first paragraph shall be paid to the salary, without prejudice to the fact that the withholding agent is liable under the first paragraph to the levy referred to in that paragraph.
5 In the case of ministerial arrangements, detailed rules may be laid down for the application of this Article, including rules, in order to reach a practical approach to the basis of assessment.
1 In assessing or within the Article 18a The following shall not be taken into account in a collective arrangement:
a. Claims existing on 31 December 2005, in so far as they are established for the purpose of retirement in the period preceding the date on which the employee or former employee reaches the age of 65;
(b) existing claims on 31 December 2005, in so far as they are built up by means of an individual supplement to the collective arrangements.
2 For the purposes of this Article, a collective arrangement shall mean an arrangement or part of a scheme to which the worker is required to participate, in so far as the scheme or part of the scheme does not apply to the worker. Option offered in relation to the height of the pension to be built.
3 For the purposes of this Article, an individual supplement means a pension that is built up in addition to a collective arrangement.
In relation to a pension commitments as referred to in Article 19 of the Act of Import and Adaptation of the Pensions Act may continue to act as an insurer as referred to in Article 19a, first paragraph, parts d and e , as that article was read on the poll date as referred to in Article 1 of the Act of Import and Adaptation of the Pensions Act , and is under a transition as intended Article 19b, second paragraph, first sentence 'co-term' means reinsurance to any insurer other than that provided for in Article 19a, first paragraph, parts a, b, d, e and f .
Article 19b, first paragraph , does not apply to any Article 66 of the Statutory Pension and Adaptation Act Allowed for the sale of claims.
By way of derogation from the Articles 18a , 18b , 18c and 18th a retirement pension, a partner's pension, an orphan's pension and a participating-year pension may exceed the limits laid down therein, in so far as this is due to the fact that the pension is Article 18ga was not applicable until 1 January 2015.
Article 13a, second paragraph , does not apply to:
a. earnings on which the tax would have been deducted from that provision before 1 January 1994;
b. earnings which have been agreed to be enjoyed by a non-incidental part at an unusual point of time and to which the tax would have been withheld by 1 January 2006 under that provision.
1 For the employee who, on 31 December 2011, had a claim under a life plan as referred to in Article 19g As this article was worded on 31 December 2011, the value of which in economic traffic on that date was € 3000 or more, the Articles 11, first paragraph, point (j) (5), and (r) (4), and (3) , 19g with the exception of the second paragraph , 21c, part f , 22a, sixth Member , 22ca, first paragraph, first sentence, and second member , and 22d , Article 25 (4) of the Law on Corporate Tax 1969 and Article 4, 6th paragraph, of the Dividend Tax Act 1965 , as these articles were applicable on 31 December 2011, subject to the following provisions:
a. in the application of Article 22ca, second paragraph , as that Article on 31 December 2011 was excluded, during calendar years that ended after 31 December 2011;
b. the op Article 19g As provided for by that Article on 31 December 2011, it was based on the fact that Article 19g, second paragraph, as of 31 December 2011, does not apply to it.
2 When application of this Article, Article 19g, eighth paragraph As from 31 December 2011, as from 1 January 2013, read as follows:
8. The provision accrued under the life-flow scheme shall be made on the day preceding the day on which the worker is entitled to the pensionable age. Article 7a, first paragraph, of the General old-age law , has reached, but at the latest on the day preceding the beginning of the oldage pension, to be regarded as an employee's salary.
3 The first paragraph shall not apply to the worker where:
(a) the second paragraph, as applied on 31 December 2013, has been applied; or
(b) The fourth paragraph, as amended on 31 December 2015, has been applied.
For the employee who was entitled to a fee by 31 December 2011 at the latest Article 31a, second paragraph, part e , as expressed by 31 December 2011, or Article 15a, first paragraph, part j As of 31 December 2010, the application of those Articles provides that the maximum period of application of that Article shall not exceed 10 years in force on 31 December 2011.
1 With regard to entitlement to periodic benefits to replace gederfd or underpaid earnings as referred to in the second paragraph of Article 13, 2013, Articles 11, first paragraph, part g , and 37 , as they luded on 31 December 2013, and equivalent amounts as referred to in Article 11a, first paragraph As of 31 December 2013, the Articles 10, fifth paragraph, parts b and c , 11, first paragraph, part g, and fourth paragraph, 11a, 19b, eighth member , 32bb, sixth and eighth member , and 37, as of 31 December 2013, as well as the provisions based thereon, applicable.
2 By way of derogation from the first paragraph, the value of the claim, the account of the stock-law savings account or the value of the common right may be paid in whole or in part at an earlier date than in the case of the Articles 11 and 11a As set out on 31 December 2013, and the provisions based thereon, it shall be determined.
Article 10, fifth paragraph As at 31 December 2014, benefits and benefits in kind from a previously non-wage or salary entitlement under a pension scheme are to be applied Article 32bc As it was at 31 December 2014.
In respect of cars whose registration plates were made by name before 1 January 2014, where Article 13a, 22nd paragraph, part a, twenty-fourth member or twenty-seventh member The first tenamation of the registration number of the car in the registration register shall be used to refer to the first rating of the car in the registration plate.
1 The provisions of this Law shall enter into force on a date to be determined by Our Member State, which may be different for the various provisions. If this time is not the same for all the provisions, then we shall, on the basis of the following, be required for as much time as Article 39 as at the time of the entry into force of this Act, provisions shall be repealed or repealed.
2 This law may be cited as: Law on payroll tax 1964.
Burdens and orders, which are in the State Sheet will be placed, and that all Ministerial Departments, Authorities, Colleges and Officials, in this regard, will maintain the precise implementation.
Given at Paleize Soestdijk, 16 December 1964
JULIANA.
The Minister of Finance,
H. J. WITTEVEEN.
The Secretary of State for Finance,
OF THE REASON.
Published on 8 December 1964.The Minister of Justice, a.i.,
E. H. TOXOPEUS.
