Report on Foreign workers and payroll taxes

The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.

What’s in the report?

The report focuses on situations involving employers who are established outside the Netherlands but become active in the Netherlands. However, Dutch employers who insource personnel from non‑resident employers will also find it interesting, in particular with regard to recipients and vicarious liability.

Using a general case study, the report provides answers to:

• Can the Netherlands levy tax?

• Is the Netherlands allowed to levy tax?

• Which social security system applies?

The facts of a case are extremely important for the answers to those questions. The Dutch tax authorities therefore explicitly state in the report that no rights can be derived from the report for individual situations.

Would you like help with payroll tax problems?

Do you have payroll tax problems? KPMG Meijburg & Co would be pleased to help you resolve them and can elaborate on the report if necessary.