Talk:Income tax in the Netherlands
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Updated a small part with figures from 2005
- How about the tax-free sum? Why doesn't that one show on this page? It says 0-17,000 is taxed, while the first several thousand are basically tax-free...
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- This is the "minus" part of the section "Total tax".--Patrick 12:02, 16 February 2007 (UTC)
Update on business taxes for 2007
- Now there is a progressive system for businessprofit aswell. First band is 25000 euro, taxed at 20%. Second band is from 25001 to 65000 euro, taxed at 23,5%. Last band is 65001 and up, taxed at 25,5%.81.246.88.30 15:15, 5 December 2006 (UTC)
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- I added, according to the latest info: "For 2007 only there is a reduced rate ranging from 22 to 25%."--Patrick 12:44, 16 February 2007 (UTC)
[edit] Public finance navigation box
The public finance navigation box seems too general for this article (so general that the box does not even contain this page), a box for income tax in general and/or one for public finance in the Netherlands would be more appropriate.--Patrick 23:05, 28 September 2007 (UTC)
[edit] Box II
Did I get that right? As the owner of a Limited (BV) I can pay me as Managing Director no salary and pay all the profit as a dividend so my personal tax rate will be 25% ? (I don´t speak Netherlands so my question is here). If that´s true the taxation would be quite friendly for risk-takers compared to other Western European Countries. 84.173.213.52 22:54, 19 October 2007 (UTC)
- On this site something akin to your question is treated (albeit in Dutch). Short summary of this site: the answer is no. There's something called the "fictief loon-regeling" ("fictive salary-rule") that prevents this "trick". The fictief loon-regeling means: when the director of the limited doesn't receive (=doesn't give himself) a regular salary, but does receive dividends etc. from the limited, the Belastingdienst (tax service) will assign a "fictive salary" of 39.000 euros. So you'd then be taxed both for the dividends received (in Box II @ 25%) and a salary of 39.000 (in Box I @ progressive rates, about 39%). Niels(F)? en | nl 23:30, 19 October 2007 (UTC)
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- Also, if the company makes a profit (after paying salary, before paying dividend), corporate tax has to be paid, see nl:Vennootschapsbelasting--Patrick 00:09, 20 October 2007 (UTC).
- Thank you for your answers! Did I get it right? The fictional Managing Director salary is set by the tax office in comparison to non-stakeholding Managing Directors of the same industry and company size as 70% of it but at least 39.000 EUR. This will be taxed as Box I. Exceeding profits will be taxed with Vennootschapsbelasting first (around 25%). The net profit is then taxed with the owner (Box II for natural persons and Vennootschapsbelasting on this income for company owners). In total, the tax burden for exceeding profits is around 50%. 84.173.204.254 13:29, 20 October 2007 (UTC)
- If the DGA (director/owner) can show that a lower salary is reasonable this is allowed.
- The net profit is taxed with the owner, but possibly delayed, until he gets it as dividend or by selling his shares.
- 25% plus 25% of what remains is ca. 44%.
- --Patrick 00:21, 21 October 2007 (UTC)
- Thank you for your answers! Did I get it right? The fictional Managing Director salary is set by the tax office in comparison to non-stakeholding Managing Directors of the same industry and company size as 70% of it but at least 39.000 EUR. This will be taxed as Box I. Exceeding profits will be taxed with Vennootschapsbelasting first (around 25%). The net profit is then taxed with the owner (Box II for natural persons and Vennootschapsbelasting on this income for company owners). In total, the tax burden for exceeding profits is around 50%. 84.173.204.254 13:29, 20 October 2007 (UTC)
- Also, if the company makes a profit (after paying salary, before paying dividend), corporate tax has to be paid, see nl:Vennootschapsbelasting--Patrick 00:09, 20 October 2007 (UTC).
