• Type: Publication series
  • Date: 8/28/2012

The Netherlands – Tax Developments Affecting Employers and Employees 

KPMG Meijburg & Co. in the Netherlands reports on (1) a measure in a recent bill whereby in 2013, employers will have to pay a one-off 16-percent levy on salaries to the extent that they exceeded EUR 150,000 in 2012; and (2) an agreement concluded between the Ministry of Finance and employers organizations whereby, as of 1 July 2012, businesses can avoid being held liable for payroll tax, social security contributions, and value added tax (VAT) not paid by the supplier of newly hired-in staff if certain conditions are met.

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