• Service: Tax, Global Mobility Services, International Tax
  • Type: Regulatory update
  • Date: 5/12/2014

Netherlands - Employers challenge “crisis levy” imposed on salaries 

May 12:  A district court in The Hague issued judgments in six test cases concerning the Dutch “crisis levy.”

The “crisis levy”—imposed as a one-time levy at a rate of 16% on employee salaries exceeding €150,000—has been imposed on employers for qualifying salaries paid in 2013.

The judgments (issued 7 May 2014) generally are not employer-favorable decisions. It is expected that these judgments will be appealed.

KPMG observation

Employers paying the crisis levy in respect of salaries paid in 2013 may want to consider filing a notice of objection to preserve their rights pending the ultimate outcome of the test cases.

Read a May 2014 report prepared by the KPMG member firm in the Netherlands: First District Court judgment rendered on crisis levy

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