Categorie: Nieuws

These are the terms and conditions under which independent third parties (e.g. banks) would provide financing. This article, published by Lexology, compares the loan approach and the bond approach, being the most common Comparable Uncontrolled Price methods of setting an arm’s length interest rate for intra-group financing. Although the OECD has concluded that both approaches can be valid and the approaches are to a large extent substitutes, the bond approach seems to be the preferred alternative.

To read the Dutch contribution of Jimmie van der Zwaan, Thomas Dijksman and Willem Koeleman of Taxand Netherlands: click here.

Voorheen werd dit beoordeeld aan de hand van de landen waar de werknemer de laatste 12 maanden gewerkt had. Nu kijk je naar waar de werknemer gedurende de volledige dienstbetrekking heeft gewerkt. Als het verloop van de dienstbetrekking niet meer kan worden achterhaald, val je terug op de laatste 12 maanden.

Deze uitleg kan, onder voorwaarden, ook worden toegepast op ontslagvergoedingen die voor 5 februari 2022 zijn uitbetaald, maar waarvan de aanslag over het desbetreffende aanslagjaar nog niet vaststaat.

Om in 2022 in aanmerking te komen voor de 30%-regeling dan wel deze te kunnen blijven toepassen, moet het belastbaar loon op jaarbasis hoger zijn dan de volgende bedragen:

Bij de aanvraag van de 30%-regeling zal het vaste belaste loon bij het aangaan van de arbeidsovereenkomst aan de salarisnorm moeten voldoen. Het is dus niet voldoende als aan het einde van het jaar aan de salarisnorm is voldaan, bijvoorbeeld omdat de werknemer een bonus heeft gekregen.

Part of the proposed amendments (filed by Maatoug) to the 2022 tax plan were measures against incentives to split-up taxpayers.

• €1 mio threshold earnings stripping rule: Under the proposed amendment the €1 million threshold in the earnings stripping rule (i.e. interest deduction limitation) could only be applied once within a group. This can currently be applied per taxpayer and thus multiple times within a group.
• 15% step-up rate CIT: Under the proposed amendment the step-up corporate income tax rate of 15% for the first €245,000 of annual profit (2021), increased to € 395,000 in 2022 could only be applied once per group. This can currently be applied per taxpayer and thus multiple times within a group.
• Group definition: For purposes of the above measures, a group was defined as a shareholder relationship of 75% or more. To claim the aforementioned facilities under the proposed amendment, a request had to be filed by the respective group companies to claim the step-up rate or €1 million threshold.

The parliament voted against the aforementioned amendments on 11 November, 2021.

Continue reading here

The expected amendments to the 2022 tax plan are:

• Tightening of the earnings stripping rule: Currently, net interest expenses of taxpayers are only deductible for CIT purposes up to an amount of 30% of the taxpayer’s fiscal EBITDA or €1 million, whichever is higher. The (outgoing) Secretary of Finance has indicated that he will submit a proposal limiting the deduction percentage from 30% to 20% of the fiscal EBITDA. On September 13, 2021, a study was completed on how the tax treatment of equity and debt could be treated more equally. This study showed that this could be achieved by limiting the deduction percentage under the earnings stripping rule to 20%. In addition, a member of parliament pointed out the risk of “splitting up” of taxpayers in order to benefit from the threshold (€ 1 million) in the earnings stripping rule. The (outgoing) Secretary of Finance has indicated that the risk of splitting up of taxpayers shall be considered jointly with the amendment of the reduced percentage mentioned above.
• Increasing the highest corporate income tax rate: Currently, the highest corporate income tax rate is 25%. This rate is likely to be increased to 25.8%.

These amendments are expected to take effect on 1 January, 2022. A formal amendment to the 2022 tax plan has not yet been published. It is expected that these amendments will be formalized in a memorandum of amendment by the end of next week.

Together with earlier announced proposals, the following key tax (corporate) tax items are now on the 2022 tax agenda:

• CIT Brackets: Regular CIT rate remains 25%, with an extension to EUR 395k (2021: EUR 245k) of the step-up bracket taxed against 15%.
• Tax losses: As of 1 January 2022, tax losses can be carried forward indefinitely. However losses may be offset in full against taxable profits up to EUR 1 million, the set-off will be limited to 50% for taxable profits in excess of the EUR 1 million.
• Reverse hybrids: Reverse hybrid entities will be treated as Dutch tax residents for corporate income tax purposes. Furthermore, they will become a withholding agent for the dividend WHT act and the conditional WHT act on interest and royalties. There are certain exemptions for investment funds.
• ATAD 2 for individuals: ATAD 2 rules will also apply if a hybrid mismatch arises between a Dutch taxpayer and a related individual.
• Sofina: No more dividend refund for Dutch taxpayers only credits.
• Transfer pricing mismatches: Proposal to avoid double-non-taxation arising from transfer pricing mismatches.
• Conditional WHT: Technical changes to the conditional interest and royalty withholding tax.
• Employee stock options: Amendments to the taxation of employee stock options.

Continue reading: Netherlands Budget Day Update 2022

Further contact:

Evert-Jan Spoelder, Partner, Taxand Netherlands or Karel Pellemans, Partner, Taxand Netherlands

To read the contribution of Jimmie van der Zwaan, Thomas Dijksman and Johan Loo of Taxand Netherlands, click here.

More information?

If you have any questions, with regard to this publication, please contact Jimmie van der Zwaan or Thomas Dijksman.

Het is bevestigd; In het Belastingplan 2021 dat op Prinsjesdag wordt ingediend bij de Tweede Kamer, zal een gerichte vrijstelling worden opgenomen voor de vergoeding van thuiswerkkosten in de loonbelasting. Nog even afwachten hoe de regeling er precies uit gaat zien.

Recent heeft rechtbank Den Haag bepaald dat als een werkgever de 30%-regeling niet in de salarisadministratie heeft toegepast, de werknemer de onbelaste 30%-vergoeding niet alsnog kan claimen door zijn loon in de aangifte inkomstenbelasting te corrigeren. De 30%-vergoeding kan alleen onbelast blijven als de werkgever deze onder de werkkostenregeling als eindheffingsloon heeft “aangewezen”. Nu de werkgever de 30%-regeling niet heeft toegepast in de salarisadministratie, betekent dit volgens de rechtbank dat de werkgever de vergoeding niet heeft aangewezen en de 30%-regeling niet alsnog in de aangifte inkomstenbelasting kan worden toepast. Het is de vraag of de uitkomst anders zou zijn geweest als werkgever de “aanwijzing” op een andere manier in zijn administratie had vastgelegd.