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New On The Lowtax Network Today

This feed is published daily with selected new or updated content from across the Lowtax Network. For a list of Lowtax Network sites, many of which feature daily news, see below.

 
TODAY 12/03: Lowtax Costa Rica, annual update
11/03 Estonia Summary PBTG Guide, added to Personal Business Tax Guide
10/03 Lowtax Labuan, annual update
09/03 Word Search Puzzle, on Lowtax
08/03 Jobs For All, Jeremy Hetherington-Gore blog
05/03 Belgium Summary PBTG Guide, added to Personal Business Tax Guide
04/03 New Lowtax Editor Column, by Kitty Miv
03/03 Personal Business Tax Guide, PBTG, has launched!
Providing essential tax news and information for globally mobile artists, contractors, entrepreneurs, professionals, small businesses, sportspersons and entertainers.
02/03 Personal Equity Investment In 2010: Not Just For Expats…, Investors Offshore special feature
24/02 Lowtax Cyprus, annual update
22/02 Lowtax Brunei, annual update
17/02 Dubai - A Stately Business Dome Decreed, Investors Offshore special feature
15/02 Lowtax Australia, major content expansion
27/01 Lowtax Germany, major content expansion
 

 
Lowtax Network Sites
Lowtax Portal: 'Low-tax' business and investment in the top 50 jurisdictions covered in exceptional detail.
Tax News: Global tax news, continuously updated through the day.
Investors Offshore: The independent offshore and alternative investment guide for expatriates and the globally aware investor.
Law & Tax News: Daily news and background data on tax and legal developments for international business.
Offshore-e-com: A topical guide to offshore e-commerce focused on tax and regulation.
Lowtax Library: One of the web's largest and most authoritative business and investment information sources.
US Tax Network: The resource for free online US taxation information, covering: corporate tax, individual tax, international tax, expatriates, sales and e-commerce tax, investment tax.
NEW! Personal Business Tax Guide: Providing essential tax news and information on business for contractors, entrepreneurs, professionals, small businesses, artists, sportspersons and entertainers.
 
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LOWTAX ONSHORE

NETHERLANDS: SPECIAL EXPATRIATE FISCAL REGIME

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BACK TO NETHERLANDS INFORMATION: LOW-TAX AND INCENTIVE REGIMES

Before January 1, 2001, non-residents of Holland who were offered employment by a resident Dutch entity could have applied for preferential income tax treatment which, if granted by the Ministry of Finance, resulted in 35% of the applicant's earnings being tax free.

However, after that date the allowance was reduced to 30% and the top Dutch tax rate was reduced to 52% from 60%.

Other improvements included exemption from 30% of social security tax as well as income tax, and tax-free reimbursement of school fees for expatriates' children.

The chief condition which the employee must satisfy is that he has some specific expertise which is not readily available in Holland, but this is normally deemed to be the case for an employee of a multinational corporation.

If the application is successful the employee can elect to be treated preferentially for a period of up to 120 months. After 4 years the employer must prove that he still cannot get a local employee with the expatriate's specific expertise whereupon the preferential fiscal status will continue for another 6 years.

If the employee has lived in the Netherlands prior to the application then this period of residence will be deducted from the 10 year period. If the expatriate employee changes employer he will have to re-submit his application and establish that the criteria of unavailable specific expertise still applies.

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BACK TO NETHERLANDS INFORMATION: LOW-TAX AND INCENTIVE REGIMES


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