Employment Tax

Corona measures focusing on wage tax and social security

In a letter dated March 17, 2020 sent to the Lower House, the government announced a number of important measures. The government wishes to use these bridging measures to support employers and self-employed persons during the period in which the economic consequences of the coronavirus are felt. In our brochure we summarize the specific measures that could be relevant for you as an employer.

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Further easing of deferral of payment for businesses

On March 19, 2020 the Deputy Minister of Finance, Hans Vijlbrief, informed the Lower House that every business that is faced with financial difficulties as a result of the corona crisis will be eligible for a deferral of payment with regard to their tax debt. As soon as the business has filed the request, the collection of their VAT, personal income tax, payroll tax and corporate income tax debts will be put on hold. The deferral will apply, in principle and automatically, for a period of three months.

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Additional corona crisis measures by the government (emergency package covering jobs and the economy)

With the passage of time, the corona pandemic is having an increasingly dramatic effect on the Dutch business community. The measures announced by the government on March 12, 2020 proved to be inadequate. For this reason, in a letter dated March 17, 2020, the government announced, in principle for the coming three months, additional measures to further support Dutch employees, self-employed persons and the Dutch business sector. These complement or extend the measures of March 12, 2020 and are discussed in our memorandum.

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Tax and economic measures relating to the coronavirus

The corona pandemic will also have a profound impact on the Dutch business community. The financial and economic consequences may also be considerable. By letter dated March 12, 2020 the government therefore announced several measures to support the business community. We discuss these measures, also mentioning several other tax points to consider and actions to take that could generate liquidity.

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eRecognition mandatory for businesses filing their own tax returns

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from the responses to Parliamentary questions that in certain situations leniency will be shown to businesses that do not expect to be able to obtain eRecognition in time to fulfill their obligation to file tax returns. They will, however, have to promptly request a deferral for filing the tax return.

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Brexit: INS announces transitional rules for right of residence of UK citizens in the Netherlands

‘No-deal scheme’

The government has decided that UK citizens and their family members who lawfully reside in the Netherlands before Brexit will also retain their right of residence in the event of a ‘no deal’. Brexit means considerable uncertainty for the many UK citizens living in the Netherlands. The announced transitional rules will finally make clear for this group where they stand. 

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Update on ‘no-deal’ Brexit: withdrawal rules for UK citizens and family members

In anticipation of a possible ‘no-deal’ Brexit, the Deputy Minister of Justice and Safety has published withdrawal rules for citizens of the United Kingdom and their family members who lawfully reside in the Netherlands on March 29, 2019. These provide for transitional rules applying until June 30, 2020, followed by final rules. 

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Tax measures for 2020

On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

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Solutions for managing your global workforce

Managing your global workforce is no easy task and poses many challenges. Read more about how Meijburg & Co’s professionals can help you to manage this more efficiently.

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