Global

Details

  • Service: Tax, International Executive Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 10/2/2013

Netherlands - Tax rates for 2014; crisis levy on employers 

October 2:  Tax rates proposed in the Budget Day tax plan for 2014 generally are intended to be effective 1 January 2014.

Also, the “one-off” crisis levy of 16% imposed on employers for salary and bonus payments made in 2012 to an employee whose salary exceeded €150,000 would be extended in 2014. Thus, an additional 16% levy also would be payable in 2014 on salaries that exceed €150,000 in 2013. Employers would report and remit the crisis levy in the payroll tax return for March 2014.


Read an October 2013 report prepared by the KPMG member firm in the Netherlands: Budget Day 2013: changes to payroll tax, remittance reductions and social security




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