Налоговая система Нидерландов

annuities and other periodic payments resulting from either a lump-sum payment or the payment of premiums. These payments are liable to tax over the amount that the payments and the payments received in the past exceed the total premiums or lump sum paid under the policy. V. Net income in the form of periodic payments There are two categories of periodic payments, those which are classed as income from capital, and those which qualify as a separate source of income. Periodic payments forming a separate source of income can be divided into different categories. Examples are: · payments from the state, such as certain public scholarships and government subsidies; · periodic payments under family law, such as maintenance payments, unless received from relatives once or twice removed; · other periodic payments, claimable in court, unless received from close relatives, foster parents or members of the same household, such as maintenance payments to a former partner.

4.2.4. Non-source-related deductions In certain circumstances payments which are not related to the acquisition of income may be deducted from the total gross income. These non-source-related expenses can be divided into three categories, which are personal obligations (special expenses), exceptional expenses and tax-deductible donations. I. Personal obligations The most important expenses which may be regarded as personal obligations are the following: · premiums for several forms of life annuity payments, such as (temporary) disablement, old age and widows' annuities up to NLG 6.179 or, in certain circumstances, up to NLG 12,358 in the case of (married) couples. If certain conditions are met then this amount can be increased to NLG 86,480, if the provisions for the old age pension are inadequate in relation to current income. · certain maintenance payments or lump-sum payments which replace these; · interest on debts. Since 1997, the deduction of interest on debt is restricted. Insofar interest paid is not connected with a source of income, a maximum amount of NLG 5,291 is deductible. For married taxpayers, this amount is doubled. Certain exemptions are applicable. · losses on specific loans. Under certain conditions a loss on a subordinated loan granted to a starting entrepeneur can be deducted up to a maximum of NLG 50,000. II. Exceptional expenses Resident taxpayers may deduct certain exceptional expenses from their total gross income. There are a number of categories of exceptional expenses, each of which has its own specific non-deductible component based on the taxpayers' gross income. For married couples the non-deductible component is calculated on the basis of their joint income. The following categories can be distinguished: · medical expenses and expenses related to disability and old age are tax-deductible when they exceed a certain percentage of the joint gross income, subject to specified upper and lower limits; · expenses involved in the maintenance of children younger than 27 years of age; · expenses involved in the support of certain relatives; · expenses which are made in connection with study or training for a profession. Studies as a hobby do not qualify; · expenses involved in child care, subject to certain conditions. III. Tax-deductible donations Donations to domestic religious, charitable, cultural and academic institutions or other bodies serving the public good in excess of 1% of the gross income may be deducted by resident taxpayers, with a lower limit of NLG 120. Donations in excess of 10% of the gross income are not tax-deductible. Provided certain conditions are met this restriction does not apply to donations in the form of annuities. Contributions to foreign institutions of the kinds indicated above may also qualify, if the institutions have been designated as such by the Ministry of Finance.

4.3. Employee savings and profit-sharing schemes Employers and employees may agree to set up employee savings schemes in which a certain maximum amount of the salary is exempt from tax and social security contributions. Employers in the private sector can set up profit-sharing schemes to provide a tax advantage for both employers and employees.

4.3.1. Employee savings schemes Since January 1994 new rules apply which exempt employers from paying tax and social security contributions on each employee's salary to a maximum of NLG 2,894. This is applicable to salaries based on: · premium savings schemes, or · salary savings schemes (including blocked profit-sharing schemes and share option schemes in the private sector). In premium savings schemes the employer withholds an agreed amount from the employee's net salary and deposits this in a premium savings account. The employer can then award the employee a savings premium of up to 100% of the amount withheld, to a maximum of NLG 1,158. Under certain conditions no tax and social security contributions need to be paid on this savings premium. In salary savings schemes the employer withholds an agreed amount not exceeding NLG 1,736 of the employee's gross salary and deposits this in a savings account blocked for at least four years. When the sum is paid out it is not liable to tax or social security contributions.However, the employer is required to pay 10% salaries tax on the exempted amount.

4.3.2. Profit-sharing schemes Employers in the private sector can give their employees a share in the (fiscal or commercial) profits of the business or of one or more businesses associated with the business. If the profit payment is blocked in a salary savings account then the rules for salary savings schemes are applicable (the maximum amount on which tax or social security contributions are not due is NLG 1,736). However, in this case the employer does not need to pay 10% salaries tax on the exempted amount. If the profit payment is not blocked, but is paid directly in cash or documents of value then the employer pays 10% salaries tax on a maximum amount of NLG 1,736. This amount is not liable for social security contributions. Any salary savings received must be deducted from this amount. If a profit payment minus salary savings exceeds NLG 1,736 then the normal rate of tax and social security contributions must be paid over the difference.

4.4. Foreign employees: the 35% rule A special allowance is granted to certain foreign employees who are assigned to a post with a domestic employer (i.e. an employer established in the Netherlands, or an employer not established in the Netherlands who is obliged to withhold salaries tax on the salary paid to the employee). If certain requirements are met, then Dutch employers may grant a special tax-exempt allowance of 35%, which is paid in addition to employees' salaries. The allowance is calculated on the basis of the salary as determined in accordance with the provisions of the Wage Tax Act. To obtain the basis for calculating