Key Benefits:
Law of 15 December 1995 on the reduction of payroll taxes and premiums for public insurance
We Beatrix, 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 have taken the view that it is desirable to take measures to reduce labour costs in the interests of employment;
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:
1 The following shall be understood in this Act and the provisions which are based thereon:
a. Withholding-like: which is understood to be the levy on payroll tax;
b. wage period: which is understood to mean the levy on the payroll tax;
c. wage: wage in the sense of the Act on payroll tax 1964 , less than any of the following:
1. wages from previous employment;
2. wages in respect of which the tax is due Article 31 of the Law on Earnings Act 1964 Is levied on the content of the withholding agent;
d. [ Red: expired;]
e. Issuance period: the period under which under Article 19, second paragraph, part a, of the General Law on State Taxation the payroll tax is to be paid;
f. [ Red: expiring;]
g. [ Red: expired;]
go. [ Red: expired;]
h. Marine vessel: a ship in respect of which the Seafarers Law apply, that is provided with a sea letter as referred to in Article 3, first paragraph, of the Sea letter Act and that, in the context of an undertaking, is largely exploited at sea for the transport of goods or persons in international maritime traffic, the transport of goods or persons by sea for the purpose of exploration or exploitation of marine natural resources, the carrying out of sleep and rescue activities at sea on ships as intended for Article 1, second paragraph, of the Creation Act , the carrying out of dredging or other activities to be determined by ministerial arrangement at sea, with the exception of:
1 °. a ship used for piloting service;
2 °. a ship which is used for the sailing voyage, other than a ship meeting the conditions set out in paragraph 2;
2bis °. a ship used for sport fishing;
3 °. a ship in port towed service as referred to in subparagraph ha;
4 °. a ship which is used for dredging operations which does not have its own propulsion or which is not equipped for the carriage of cargo by sea; and
5 °. a ship which is intended or used for the purpose of catching fish or other living resources of the sea;
Ha. port-to-port service means that the whole of activities and activities carried out by a tugboat as referred to in part hb is carried out largely in and around ports and on inland waterways of the European Union, for the purpose of assisting in the lakes, stories of sea-going vessels using their own propulsion and those living or going to the sea;
hb. Tugboat: a ship with respect to which the Seafarers Law apply, that is provided with a sea letter as referred to in Article 3, first paragraph, of the Sea letter Act and is intended for the purpose of carrying out sleep and rescue work at sea;
(i) seafarer: the person serving as master, ship officer or ship on a seagoing vessel registered in the Netherlands and flying the Netherlands flag, unless he is employed on a ship maintaining a scheduled passenger service between to ports of the European Union and he does not have the nationality of any of the Member States of the European Union or of the European Economic Area;
ia. sea: all the waters that are located beyond the low-water line of the coast. Where a transport by sea is carried out including transport by a waterway of a maritime nature within the meaning of Regulation (EC) No 148/EC, Commission Regulation (EEC) No 13/2004 of 8 December 2003 establishing the list of waterways of a maritime character referred to in Article 3 (d) of Regulation (EEC) No 13/2004 of 8 December 2003 on the list of waterways of a maritime character referred to in Council Regulation (EC) No 1108/70 (PbEU 2003, L 3), the transport for the whole journey is considered to be maritime transport;
b. inland waters: waters other than those specified in subparagraph (a);
(j) Company: a company within the meaning of the Income Tax Act 2001 or the Law of corporation tax 1969 ;
k. 'fiscal unit' means a unit within the meaning of the Articles 15 and 15a of the Law on Corporate Tax 1969 ;
l. S&D content-like: a withholding agent which also drives an undertaking, unless such content agent is a public knowledge institution;
m. public knowledge setting:
1 °. a higher education institution as specified in the parts a, b, c, g, h and i of the Annex of the Law on Higher Education and Scientific Research and an academic hospital as referred to in Section j of that Annex;
2 °. a wholly or partly, multi-year, non-profit-making non-profit research organization engaged in activities aimed at extending general scientific or technical knowledge;
3 °. a public institution for higher education, hospital or research organisation which is equivalent to a public knowledge institution within the meaning of 1 °, of a public higher education institution financed by another Member State of the European Union, or or 2 °;
n. research organisation: a research organisation as referred to in Article 1.3 (ee) of the Framework Aid for State Aid for Research, Development and Innovation (PbEU 2014, C198/ 7);
o. S&O taxpayer: a natural person who meets the urencriterion, intended in Article 3.6 of the Income Tax Act 2001 ;
Research and experimental development: systematically organised and carried out by an S&O Withholding Agent or an S&O taxpayer in a Member State of the European Union, directly and exclusively at:
1 °. technical and scientific research;
2 °. the development of S&O taxable persons, technical new (parts of) physical products, (parts of) physical production processes, or (components of) software, for the S&O withholding agent;
q. "software" means the non-physical, logical sub-system of an information system which determines the structure of the data and of the processing processes to the extent that that sub-system is defined in a formal programming language;
r. S&O reference year shall mean the second calendar year preceding the calendar year to which the S&O reduction relates;
s. S&D Statement: the By Our Minister of Economic Affairs at the foot of Article 23 to an S&O Content-based or Article 27 An S&O taxable person's declaration on spage and development work;
t. costs: all that for the realisation of the S&O withholding and development work has been paid by the S&O content agent or by a body part of the same fiscal unit as the S&O content agent as far as possible. These payments:
1 °. have not previously been taken into account for the S&O Declaration;
2 °. Only service and direct attributable to the execution of research and development work;
3 ° printing on the S&O content-like or on a body forming part of the same fiscal unit as the S&D Content-Withholding Agent; and
4 °. not expenditure as referred to in you;
u. expenses: any payment for the acquisition of newly manufactured assets in so far as these payments are printed on the S&O content-like or on a body forming part of the same fiscal unit as the S&O Content-Like and these assets:
1 °. have not previously been taken into account for the S&O Declaration;
2 °. not used previously; and
3 °. service and direct attributable to the realisation of the spur and development work of the S&D Content Withholding Tax;
Means of business: good that is used to drive a business;
w. outsourced research: activities that can be considered as spur and development work for the S&O withholding agent and subcontracted to a third party by this S&O content-like.
2 For the purposes of paragraph 2 (2), the first paragraph shall be:
a. By or on behalf of the Dutch Inspection Traffic and Water State for the ship a security certificate with unlimited sailing area issued, which certificate indicates that the vessel complies with:
1 °. Article 5, second paragraph, of the Creation Act rules issued for Commercial Cruising Vessels;
2 °. the requirements of the SOLAS Convention;
3 °. the requirements of the Special Purpose Ship (SPS) Code; or
4 °. the requirements of the Special Purpose Ship Code 2008;
b. To have a length of at least 24 metres in length, determined on the basis of the International Convention on Load Lines.
For the purposes of application of paragraph 1 (p), non-research and development work shall not be counted as follows:
a. Market survey;
b. organisational and administrative work;
c. other work designated by our Minister for Economic Affairs under ministerial arrangement.
4 The ministerial arrangements provided for in this Act shall be issued by Our Minister, as far as is otherwise provided, as regards the arrangements provided for in this Act. Articles 17 , 18 and 20 , in agreement with our Minister of Infrastructure and the Environment and Our Minister of Social Affairs and Employment.
1 Worker is the natural person who is a withholding agent in private law or public service law.
2 Article 2, third, fourth and fifth members, of the Law on payroll 1964 shall apply mutatis mutandis.
3 As a service, industrial relations are also regarded as intended in the Articles 3, first paragraph, parts f and h , and 4, part (e) of the Law on Earnings Act 1964 .
1 The withholding agent may reduce the amount of the payroll tax to be paid over a period, or to reduce the amount of the wage tax and the public insurance premium, but does not exceed zero, with:
a. The reduction of the reduction of sea transport;
b. The S&D Reduction.
2 The reduction of the S&O reduction is deducted from the payroll tax to be deducted. In respect of the application of the previous sentence by the withholding agent, the premium for public insurance shall be treated in the same way as payroll taxes to be paid.
3 The reduction in the reduction of sea transport is deducted from the pay tax and the public insurance premium to be deducted.
To the extent that remuneration has been taken into account for the application of the S&D reduction, the reduction in the reduction of sea transport does not take place.
1 The reduction in the reduction of maritime transport is to be determined at the rate of Chapter VII .
2 The reduction of the S&O is an amount to be determined at the rate of Chapter VIII .
1 The reduction of the reduction of sea transport shall apply in respect of seafarers. The reduction shall be an amount equivalent to the percentage of the seafarer's salary referred to in paragraph 2 during the pay period. In the case of seafarers on vessels intended for dredging, for the purpose of tow and rescue, the proportion of the salary attributable to work other than that of a vessel shall not be taken into account as remuneration the transport of marine dredged material, other activities other than drag and rescue work at sea.
2 The percentage referred to in the first paragraph shall be:
(a) in respect of the seafarer residing in the Netherlands, a Member State of the European Union or any other State party to the Agreement on the European Economic Area: 40%;
(b) in respect of the seafarer not in the Netherlands, a Member State of the European Union or any other State which is a seafarer resident in the European Economic Area who is subject to the payroll tax or is a contributory to the public insurance: 10 percent.
3 The percentages referred to in paragraph 2 may be replaced by other percentages by means of a ministerial order from one calendar quarter.
4 Within three months of the date of entry into force of the Ministerial Regulation adopted under the third paragraph, a proposal for a law approving that procedure shall be forwarded to the Second Chamber of the States-General. If the proposal is withdrawn or if one of the Chambers of the States-General decides not to adopt the proposal, the percentage of the percentages replaced by the third paragraph shall be replaced by a ministerial arrangement, with effect from the next calendar quarter, shall be replaced by the percentages applicable immediately before the date referred to in the first sentence.
1 According to rules to be laid down by ministerial arrangement, the withholding agent shall calculate the amount in respect of each pay period. Article 17, first paragraph , the salary and the proportion of that salary which has not been taken into account and the amount of the reduction of the reduction of sea transport.
2 The withholding agent stores and records in respect of the ship or ships on which one or more seafarers are employed in respect of whom the reduction of the reduction of sea transport is carried out:
a. Sampling of sample rolls as referred to in Article 33 of the Seafarers ' Law ;
b. Seals of sea letters referred to in Article 3, first paragraph, of the Sea letter Act .
3 The withholding agent shall lay down in respect of which seafarers he applied for the reduction of the reduction in the vessel during the calendar year, and the ship or ships to which those seafarers have been employed, indicating the period where this took place.
4 The withholding agent shall, in respect of seagoing vessels, which are intended for work on the sea and at sea and at sea and around ports situated in the territory of the European Union and on inland waterways of the European Union, shall be subject to the same conditions of reference. to assist in the lakes, lakes and sea-going-to-sea-to-sea-making and use of sea-going income and use of its own propulsion system, the period of operation of the various activities. The withdrawal period may be allocated proportionately to the operational period of the various operations.
5 The withholding agent shall keep the information referred to in paragraph 2, together with the copies referred to in paragraph 2 and the commitments referred to in paragraphs 3 and 4 of this paragraph, with the payroll administration.
6 Under ministerial arrangements, rules may be laid down in respect of the obligations laid down in this Article.
If the withholding agent does not comply with the Article 18 the obligation to pay shall be deemed to have been wrongly paid.
Rules may be laid down at ministerial level to promote the proper implementation of this Chapter.
1 The reduction of S&O is applicable in respect of a reporting period where the S&O withholding agent has an S&O certificate issued in particular for a period of time during which the reporting period ends. The total amount of the S&D reduction is the amount of the S&O Statement made in this respect.
2 Each period of return shall be taken into account for a maximum of a proportionate share of the amount of the S&O Statement as set out in the S&O Statement. The proportionality is related to the number of notifiable periods ending in the period covered by the S&O Declaration from the relevant reporting period.
3 In the case of an unsettled amount of S&O termination after the end of the period covered by the S&O Statement, this amount shall be offset against the payroll tax and the public insurance premium payable in the calendar year of the period covered by the S&O Declaration, for a period of return which has ended or is to end. In so far as application of the first sentence has the effect of fixing an amount not yet settled by the payroll tax and the public insurance premium due in respect of an already expired period of return, the declaration shall be made: on that already expired period for the application of Article 28a of the Law on Pay Taxation 1964 Qualified as incorrect or incomplete declaration. Where application of the first sentence has the effect of establishing an amount not yet settled by a period which has already expired, the declaration relating to that period already elapsed for the application of Article 28a of the Law on the In the case of payroll tax, 1964 means incorrect or incomplete declaration.
1 The S&O withholding agent may cover for a contiguous period of at least three calendar months and no more than 12 calendar months within one calendar year and in total for no more than three periods per calendar year, an S&O statement Applications. A calendar month for which an application relates may no longer be involved in a subsequent application.
2 An application as referred to in paragraph 1, an indication as referred to in the fourth paragraph and a communication as referred to in the first paragraph of Article 24, second paragraph -only by electronic means using the provision made available for this purpose by our Minister for Economic Affairs and by the follow-up of the instructions given in this connection.
3 The application must be submitted at least one calendar month preceding the period for which the application relates. The decision on the application shall be given within three calendar months of the beginning of the period to which the application relates. Our Minister for Economic Affairs may, by ministerial order in general or in the case of groups of cases, fix a later date on which the decision on the application must have been given.
4 The application shall be taken into consideration in the situation where the S&O Withholding Agent has performed in the S&O reference year of research and development for which an S&O Statement is provided, only if he/she is not at the latest at the time of the submission of the Has requested the civil service numbers of his employees who have carried out that research and development work.
1 Our Minister of Economic Affairs provides to an S&O withholding agent who intends to carry out research and development work in a period of calendar year, on his application at the foot of the Article 22 an S&D statement.
2 The S&O statement contains:
a. A description of the work that is considered as a research and development work;
b. the period for which the S&O Statement is provided;
c. the number of hours of work expected to be spent by the S&O withholding agent during that period, referred to in subparagraph (a);
d. the amount of expenditure and expenditure expected to relate to that period and to the work referred to in subparagraph (a) or the amount expected for that period from the application of paragraph 4 (b);
e. the amount of S&O amount reduction with a calculation of that amount.
3 The amount of S&D reduction is 16% of:
a. the amount which follows from the product of the number of hours referred to in paragraph 2 (c) and the average hourly salary referred to in the fifth paragraph; and
b. the amount of costs and expenses;
plus 16% of the sum of the amounts referred to in points (a) and (b), in so far as the sum of those amounts does not exceed € 350 000 in the calendar year. The multiplication, as referred to in the first sentence, shall not be omitted if the multiplication has already been applied by an S&O certificate for an earlier period of the calendar year.
4 If the S&O content agent in the application of the S&O Statement pertaining to the first period of a calendar year for which the S&O Withholding Agent Applies has opted for the flat-rate calculation of the content of the application. amount of cost and expenditure for research and development, amount to S&D reduction, by way of derogation from the third paragraph, 16 per cent of:
a. the amount which follows from the product of the number of hours referred to in paragraph 2 (c) and the average hourly salary referred to in the fifth paragraph; and
b. the amount from the product of € 10 and the number of hours referred to in paragraph 2 (c), in so far as the number of hours in the calendar year does not exceed 1800 and the amount from the product of € 4 and the number of hours covered by the product in paragraph 2 (c), in so far as this number of hours is higher than 1,800 in the calendar year;
plus 16% of the sum of the amounts referred to in points (a) and (b), provided that the sum of those amounts does not exceed € 350 000 in the calendar year. The multiplication, as referred to in the first sentence, shall not be omitted if the multiplication has already been applied by an S&O certificate for an earlier period of the calendar year.
5 The average hourly wage is set at the hourly rate paid by the S&O withholding agent on average in the S&O reference year to its employees who performed in that year ' s research and development work for which an S&O statement has been provided. The average hourly wage is set to sum the sum of wages paid by the S&O withholding tax to these employees in the S&O reference year divided by the sum of S&O content in the S&O reference year to these employees. workers leave for hours after the sum of the hours of leave has been multiplied by 0,85; the result of this division is rounded up to an amount in whole euro. The average hourly rate is thus determined according to the information shown by the police administration of the Implementing Institute Employee Insurance at a ministerial arrangement of our Minister for Economic Affairs. set the date of reference in the calendar year following the date of the S&O reference year. If the calculation by reference to the date of reference results in an incorrect average hourly wage, the average hourly wage shall be determined on the basis of the appropriate data as shown in the S&O content-like basis after demand. by Our Minister for Economic Affairs. If the S&O Content-based Withholding Agent has not carried out any spin-off and development work in the S&O reference year for which it has an S&O Statement, an average hourly wage of € 29 will apply.
6 The withholding agent which forms part of a fiscal unit and makes employees available to a company within that fiscal unit shall be deemed to carry out such research and development work itself. On this content, it is subject to or, by virtue of this Law, to the extent to which it is applicable mutatis mutandis. It is understood that the withholding agent will carry out the obligations in cases where the undertaking is responsible for carrying out the obligations under Article 2 of the Treaty. to perform research and development work.
7 It is replaced by 24 in the third and fourth paragraphs if the S&O withholding agent was not a withholding agent in one or more of the preceding five calendar years and for that period in respect of not more than two years. calendar years, an S&O statement has been issued. If the undertaking driven by the withholding tax is a continuation of an undertaking or part of an undertaking which has been directly or indirectly driven by a company affiliated with that company within the meaning of Article 10a, seventh paragraph, of the Law on Pay Taxation 1964 , or for the account of a natural person who, at the time of application, has a material interest within the meaning of the Income Tax Act 2001 in the withholding agent, for the purposes of applying the first sentence, one is to the related company, of course, of course of course, has already declared the term 'S&O' for the continuation of the statement as a declaration issued in respect of the content-like. An S&O statement issued for part of a calendar year shall be deemed to be an S&O statement issued in respect of a whole calendar year.
8 By way of derogation from Article 1 (c) (c) , the salary, referred to in the fifth paragraph, is the salary within the meaning of the Act on payroll tax 1964 , without the reductions referred to in that section.
9 Expenses and expenditure may be counted only under one S&O withholding agent up to the amount referred to in paragraph 3 (b).
1 Expenditure which is partly directly attributable to the research and development activities of the S&O withholding agent shall only be eligible for that part as expenditure as set out in the Annex. Article 23, third paragraph, part b -To be eligible.
2 An edition may be included only in one S&O statement.
3 Expenditure of € 1,000,000 or more by means of expenditure in any calendar year for 20% of expenditure as referred to in Article 23, third paragraph, part b -To be eligible.
4 By way of derogation from the second paragraph, expenditure referred to in paragraph 3 may be included in an S&O statement at a maximum of once per calendar year for a period of 5 years.
1 For the purposes of this Chapter, the costs shall not be included:
a. Cost of outsourced research;
b. Cost of hire of labour;
c. Financing costs;
d. Costs of land acquisition or land improvement;
e. charges that constitute a fee for making available a business agent for which the S&O Withholding Agent or other body has previously received an S&O Statement, provided that:
1. the S&O withholding agent or body which makes the costs immediately or indirectly participates in the direction of, or supervision of, or in the capital of the body making available the business agent;
2. the body which makes available the farm immediately or indirectly in the direction of, or supervision of, or in the capital of the S&O Withholding Agent or the body that makes the costs; or
3. a third party both immediately or indirectly participates in the management or supervision of, or in the capital of the S&O content-like, or the body that makes the costs as a direct or indirect participant in or the management of supervision of, or in the capital of the body making available the farm product;
f. Labour costs.
2 For the purposes of this Chapter, expenditure not included in the expenditure eligible for the energy investment allowance referred to in Article 4 (1) shall be deducted from the expenditure incurred. Article 3.42 of the Income Tax Act 2001 or for environmental investment deductions as specified in Article 3.42a of that Act .
If between two bodies of which one of the bodies participates immediately or indirectly in the direction of, or supervision of, or in the capital of the other body, conditions are agreed upon in respect of their legal relations the costs and expenditure of those bodies for the purposes of this Chapter and the provisions based thereon shall be determined or imposed on those bodies which deviate from conditions which would have been agreed by independent parties in the course of economic traffic. as if these latter conditions were agreed upon. The first sentence shall apply mutatis mutandis where a third party takes part, immediately or indirectly, in the direction of, or supervision of, or in the capital of two bodies.
1 Costs included in an S&O Statement in any calendar year are paid before the notice, intended Article 24, second paragraph , for this S&O statement is done.
2 Expenditure shall not be taken into account earlier than in the calendar year in which the business to which they relate has been put into service.
1 The S&O Withholding Agent to whom an S&O statement has been issued shall keep records appointed in accordance with the rules of our Minister of Economic Affairs regarding the nature, content, scope and progress of the draft of the work described in the declaration as a spur and development work. In case an S&O Statement was issued to the S&O Withholding Agent that also includes an amount of cost and expenses as referred to in Article 23, second paragraph, part d In addition, the S&O withholding agent shall also keep records appointed in accordance with the rules of our Minister of Economic Affairs regarding the costs and expenses incurred in the field of research and development. for which he has received the statement.
2 The S&O Withholding Agent to whom an S&O statement has been issued makes notice to Our Minister for Economic Affairs about hours spent on research and development work in that calendar year per issued S&O statement and, in case that statement also, an amount of costs and expenses as referred to in Article 23, second paragraph, part d , shall include the expenses and expenses of the calendar year in question per S&D statement issued.
3 The S&O withholding agent shall, within three calendar months of the end of the calendar year to which the calendar year referred to in that paragraph referred to in that paragraph, act jointly for all the S&O statements referred to in the second paragraph. S&O statements shall refer to or, if it is later, within three calendar months of the issue of the last S&O Declaration relating to that calendar year.
4 By way of derogation from that paragraph, the communication shall be made within one calendar month of the end of the retention obligation, by way of derogation from that paragraph, in the event of the termination of the retention obligation referred to in paragraph 3.
1 Our Minister of Economic Affairs gives to the S&O content-like that is the communication, intended Article 24, second paragraph , has done, if necessary, to issue a correction S&O statement for all S&O statements relating to the calendar year, establishing the amount of the correction S&O statement, specified by S&O statement, based on the results. hours, costs and expenses granted for that calendar year, but shall be unspent hours and other comprehensive expenses and expenses according to that notice.
2 Our Minister of Economic Affairs shall issue a correction S&O Statement to the S&O Withholding Agent with the amount incorrectly stated in the S&O Statement as the amount of S&O Assignment Reduction, if:
a. It is reasonable that for the purpose of obtaining the S&O Declaration, information or documents which are such as to be inaccurate or incomplete shall be provided to the extent that a different decision would have been taken on the application if the assessment of such data is in the correct circumstances. have been fully known;
(b) It has become plausible that the S&O withholding agent is subject to the obligations provided for in Article 24, second, third or fourth members , has not been complied with, except that the amount of the corrective-S&O statement shall be fixed at 100% of the amount of the S&O reduction, for which the communication referred to in Article 24 (2) has not been made.
3 Our Minister for Economic Affairs may, if it turns out that the Article 24, first paragraph The administration does not comply with or pursuant to that Article shall issue to the S&O Withholding Agent a correction-S&O statement up to a level that is insufficiently plausible that research and development work, as listed in the Annex, is S&O statement has been made or expenses and expenses as included in the S&O statement have been realized.
4 An amount determined by a correction S&O statement shall be deducted as far as possible from one or more S&O statements to which the correction S&O statement relates to the amount of S&O assignment reduction that is not yet in force. has been deducted from the levy and premium to be paid. Where this is not possible, there is a negative S&D reduction which results in the payment period during which the correction-S&O statement is recorded or the subsequent reporting period to pay payroll tax, pay tax and public insurance premiums, shall be increased by the amount of negative S&D reduction.
1 In case of violation of at or under Article 24, first paragraph , certain or if any of the cases referred to in Article 25, second paragraph, part a , our Minister of Economic Affairs may impose an administrative fine on the S&O content of up to € 100 000 or, where that is more, 20% of the amount determined in the S&O statement.
2 In case of violation of at or under Article 24, second, third or fourth members , certain, our Minister of Economic Affairs shall pay an administrative fine to the S&O withholding agent in advance of the amount of the correction S&O statement fixed at the foot of the agreement. Article 25, second paragraph, part b . Our Minister of Economic Affairs may fix the fine on the basis of minor seriousness of the offence.
3 Our Minister for Economic Affairs expresses the fines imposed by including them in a correction-S&O statement. Article 25, fourth paragraph , shall apply mutatis mutandis.
1 To an S&O taxpayer who intends to spend at least 500 hours of his work on work available for work in a calendar year, our Minister for Economic Affairs shall issue an S&O statement upon request.
2 Requests may be submitted for the last time three calendar months before the end of the calendar year. The decision on the application shall be given within three calendar months of the submission of the application.
3 The S&O Declaration, in particular, issued by an S&O taxpayer, contains:
a. A description of the work that is considered as a research and development work;
b. The calendar year for which the S&O Statement is provided.
4 The S&O taxpayer to whom an S&O statement has been issued and which has spent less than 500 hours of his time available for work in the calendar year on the research and development work covered by the S&O statement, does so within three calendar months of the end of the calendar year to which the S&O statement relates to our Minister for Economic Affairs.
5 Article 3.6, fifth paragraph, of the Income Tax Act 2001 shall apply mutatis mutandis.
6 Article 24, first paragraph , mutatis mutandis, with respect to the S&O taxpayer to whom an S&O statement has been issued.
7 Our Minister for Economic Affairs withdraws the S&O statement if:
a. indicates that the Article 24, first paragraph , the administration does not comply with or pursuant to that Article;
b. The S&O taxpayer made the communication, referred to in the fourth paragraph, or it is plausible that he should have done so;
c. It is reasonable that for the purpose of obtaining the S&O statement it has been supplied with data or documents which are such as to be incorrect or incomplete and that a different decision would have been taken on the application if the assessment of such data is in the correct circumstances. have been fully known.
8 An application referred to in paragraph 1 and a communication referred to in paragraph 4 shall be made only by electronic means using the provision made available for this purpose by our Minister for Economic Affairs, and by Follow-up of the evidence provided in this connection.
1 The in Articles 47 to 51 and 53, first and fourth paragraphs, to 56 of the General Law on State Taxation obligations to the inspector are subject to the obligations imposed by our Minister for Economic Affairs on the application of officials designated in this Chapter.
2 The Articles 68 , 69 and No 72 of the General Law on State Taxation shall be applicable mutatis mutandis.
In order to achieve as much balance as possible between the S&D reductions and the amount provided for this purpose in the national budget, by way of arrangement by our Minister for Economic Affairs, mutatis mutandis, this Article shall be adjusted by: from 1 January of any year:
a. In Article 23, third and fourth paragraphs , the first percentage shall be increased to a maximum of 25, shall be reduced, or zero, or
b. In Article 23, third and fourth paragraphs , the latter rate shall be increased to a maximum of 33,5, shall be reduced, or nil;
c. in Article 23, seventh paragraph The percentage shall be reduced to a maximum of 46% or shall be reduced to a maximum of 46.
The new percentages shall apply in relation to S&O statements relating to a period starting on or after the day on which the amendment enters into force.
1 The General Law on State Taxation , except the Articles 63 and 67 , does not apply with respect to the implementation of this Act by other than Article 2 (2) (a) and (b) of the General Law on State Taxation These governing bodies.
2 For the application of the Articles 63 and No 67 of the General Law on State Taxation on the implementation of this Law by our Minister for Economic Affairs or the officials appointed by him, Our Minister for Economic Affairs shall replace our Minister.
3 Against a judgment of the College van Beroep for business, the party concerned and the governing body may appeal in cassation in respect of infringement of the Articles 1 and 2 with regard to the provisions concerning the concepts of 'withholding agent', 'reporting period', 'wage', 'company', 'fiscal unit' and 'employee'.
4 On this appeal, the rules governing the appeal in cassation against judgments of courts of appeal in tax cases shall apply mutatis mutandis, with the College van Beroep for business taking the place of the a court.
In order to facilitate the proper implementation of this law, detailed rules may be laid down under a ministerial arrangement.
The Tax and Premium Facility for Sea-Sea Fisheries 1995 is hereby repealed.
1 With regard to cases where a netting fee as referred to in Article III of the Maritime Facility Act, as set out on 31 December 1994, has been retained, the provisions of the Act shall continue to be subject to the provisions of the Act on Taxation and 1995 maritime transport premium facility has been repealed, repealed or modified, in force as they were in place on 31 December 1994.
2 With regard to cases where Article 2 of the Tax and Premium Facility for Maritime Transport 1995 has been applied, the provisions of that law shall continue to take effect according to the text which was the same as that at 31 December 1995.
The Promotion of Spur and Development Act shall be repealed.
1 For the purposes of applying Article 1, first paragraph, part t, below 1 °, and item u, below 1 ° , under costs and expenses previously taken into account for an S&O statement, are included: costs and expenses previously taken into account for a decision as intended. Article 3.52a, first paragraph, of the Income Tax Act 2001 as it was worded until 31 December 2015.
2 By way of derogation from the first paragraph and Article 1, first paragraph, please The expression 'expenditure' means 20% of the expenditure of € 1,000,000 or more per farm instrument taken into account for the purposes of a decision of the Article 3.52a, first paragraph, of the Income Tax Act 2001 as it ushered until 31 December 2015, in so far as such expenditure:
a. Are paid by the S&O withholding agent or by a body that is part of the same fiscal unit as the S&D Content Withholding Tax;
b. Are serviceable to the S&D Content Withholding And Development and Development Work; and
c. Not in more than four previous calendar years in a decision as referred to in Article 3.52a, first paragraph, of the Income Tax Act 2001 as it was worded until 31 December 2015 or in an S&O statement.
3 With respect to the application of this Law on Spur and Development work carried out before 1 January 2016, the provisions shall continue to be applicable to or under the Chapter I , VIII and XII as they were for the changes due to the Tax plan 2016 applicable.
1 This Law shall enter into force from 1 January 1996.
2 This law is cited as: Law reduction deduction of payroll tax and premium for public insurance.
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued in Gravenhage, 15 December 1995
Beatrix
The Secretary of State for Finance,
W. A. F. G. Vermeend
The Minister for Social Affairs and Employment,
A. P. W. Melkert
The Minister of Education, Culture and Science,
J. M. M. Ritzen
Published on the 27th of December 1995The Minister of Justice,
W. Sorgdrager
