Налоговая система Нидерландов

Several conditions must be met before an organisation may be regarded as a fiscal investment institution. These conditions include the way in which the investments are financed, the distribution of the investment returns, and the ownership of shares in the investment institution. The main conditions are: · up to 60% of the book value of the immovable property may be financed with borrowed capital. For other investments the limit is 20% of the book value; · the profits must be distributed within eight months of the close of the financial year; · when the investment institution is listed on the Amsterdam Stock Exchange, less than 45% of the shares may be held by a corporation liable to corporation tax or several associated corporations (parent, subsidiary, or sister corporations with interests of a third or more in each Mother), unless the corporation is another listed investment institution; · when the investment institution is not listed on the Amsterdam Stock Exchange then at least 75% of the shares must be owned by individuals, corporations not liable to profits tax, or listed investment institutions which meet the above condition; · less than 25% of the shares in the investment institution may be held indirectly by Dutch shareholders via foreign-based corporations; · less than 25% of the shares in the investment institution may be held directly by a single foreign shareholder.

3.5.3. Reserves Institutions are allowed to form two special fiscal reserves, the reinvestment reserve and the rounding-off reserve. The reinvestment reserve is formed by non-distribution of capital gains. The level of the annual contribution to the reserve and its absolute size are both subject to restrictions. If, when establishing the amount of the profit to be distributed, an amount remains due to sums being rounded off then this amount may be added to the rounding-off reserve. The rounding-off reserve may not exceed 1% of the paid-up capital.

3.5.4. Allowance for foreign withholding tax Under Dutch law and Dutch tax conventions withholding tax levied abroad may generally be set off against income or corporation tax payable by the taxpayer in the Netherlands. As an investment institution is liable for corporation tax at a rate of 0% it cannot make use of this facility. To ensure that persons who invest directly and persons who invest via an investment institute receive equal tax treatment, special arrangements are made for investment institutions allowing the former to offset foreign withholding taxes against income from securities and claims. Under these arrangements an investment institution may obtain an allowance from the Dutch tax authorities which amounts to no more than the withholding tax levied abroad. If not all the shareholders in the investment institution are resident or established in the Netherlands then the allowance is calculated according to the number of shareholders resident or established in the Netherlands. 4. Подоходный налог(Income Tax)

4.1 Taxpayers: residents and non-residents Under the present Income Tax Act residents are liable for income tax on their world-wide income. Non-residents are taxed only on the income from a limited number of sources in the Netherlands. The Netherlands has concluded a large number of double taxation conventions to prevent the double taxation of world-wide income. If no convention is applicable, tax relief may be obtained on the basis of the Unilateral Decree for the prevention of double taxation. (If certain requirements are met, foreign employees temporarily posted to the Netherlands may request the application of a special tax arrangement known as the 35% rule, see 4.4.) The legal definition stipulates that a taxpayer's place of residence is determined 'according to circumstances'. Several factors are of relevance when deciding whether the taxpayer maintains personal and economic ties with the Netherlands. These include a family home, employment, or registration in a municipal register. Nationality is not a determining factor, but it may be relevant in some cases. The law also provides for a number of special cases. The crews of ships and aircraft with a home harbour or airport in the Netherlands are deemed to be residents of the Netherlands unless they have established residence abroad. Dutch diplomats and other civil servants serving abroad remain residents of the Netherlands. Foreign diplomats and the staff of certain international institutions are exempt from Dutch income tax. If both spouses are resident in the Netherlands then married couples are taxed individually on their personal income (business profits, salary, pension, etc.) less certain deductions, allowances and premiums. Investment income and non-source related deductions such as certain personal obligations and exceptional expenses are attributed to the spouse with the highest personal income. If only one of the spouses is resident in the Netherlands then their incomes are regarded as completely separate.

4.2 Taxbase and rates 4.2.1. Taxable income of residents The tax year for persons is the calendar year. Residents are taxed on their total gross income, which is the income from all domestic and foreign sources less the associated expenses. This income may be further reduced by certain deductions and allowances not directly related to a specific source of income. The balance is the total net income. This total net income is further reduced by the deduction of losses and a personal allowance before tax is levied. The result is the taxable amount, which is calculated as shown below. The various terms are explained in sections 4.2.3 and 4.2.4. GROSS INCOME (4.2.3):profits from business or professional activities ............income from a substantial holding ............net income from employment and services rendered outside employment ............net income from capital ............net income in the form of periodic payments ............______+TOTAL GROSS INCOME(A)............MINUS: DEDUCTIONS (4.2.4):............contribution to the old-age reserve ............the self-employed persons' deduction ............business-assistance deduction ............personal obligations (special expenses) ............exceptional expenses ............tax deductible donations ............______+(B)............TOTAL NET INCOME(A-B)minus: deductible losses(C)TAXABLE INCOME(A-B-C)minus: personal allowances(D)TAXABLE AMOUNT(A-B-C-D) 4.2.2. Tax rates and personal allowances Income tax is levied on the taxable amount calculated as shown above. This is a progressive tax. The rates are: 33.90on the firstNLG 15,25537.95% on the next NLG 33,739 50% on the next NLG 58,762 60% on the remainder The 33.90% rate is comprised of 4.5% tax and 29.40% social security contributions, the second rate is comprised of 8.55% tax and 29.40% social security contributions, whilst the 50% and 60% rates consist solely of tax. A rate of 16% (first