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A Quick Glance at the Tax Breaks for Foreign Permanent Establishments in Netherlands
1 pages
Publié par
Nandita Verma
A Quick Glance at the Tax Breaks for Foreign Permanent Establishments in Netherlands
The Dutch Government’s 2012 Tax Bill exempts permanent establishments outside the Netherlands from Dutch income
tax effective from January 1, 2012....
[Plus]
A Quick Glance at the Tax Breaks for Foreign Permanent Establishments in Netherlands
The Dutch Government’s 2012 Tax Bill exempts permanent establishments outside the Netherlands from Dutch income
tax effective from January 1, 2012.
With the new legislation, foreign permanent establishments’ profits and losses will
be exempt from Dutch Tax and the losses will be deductible under certain conditions.
Losses will be deductible, if the Dutch company liquidates the foreign company or activities within the group stop to
continue or if losses are difficult to compensate from other sources, and starting new activities in the same jurisdiction
in next three years post liquidation will be subject to the recapture rule.
Dutch Tax Laws 2012: Changes to 30% Ruling
The 30 % rule will be more restrictive with minimum salary requirement for the exemption set at € 35,000 (EUR 50,000
including the maximum 30% tax-free component); or more.
Employees have to be recruited outside the radius of 150
km,
[Moins]
Tags
amount,
apply,
business,
dutch,
establishments,
expansion,
foreign,
free,
income,
interest,
international,
losses,
netherlands,
permanent,
salary,
standard,
years
