Exterus offers employers and employees support with issues in the field of international taxation. Exterus advises on the consequences of the required treaty applications, answers questions on the applicable fiscal laws and regulations and also identifies possible savings and potential risks.
Wage and income tax
Exterus provides support and advice for both employers and employees in determining the countries in which employees are liable for tax and in which country (part of) the income is taxable. The determination of the employee’s fiscal domicile and the location at which the employee performs the work are of key importance here. In addition, Exterus provides support for both employers and employees with the processing of this advice by drafting and submitting employees’ income tax returns.
Examples of the different services with which Exterus can offer support are:
- advice on fiscal domicile;
- advice on tax liability in country of domicile and country where the work is performed;
- drafting and submitting income tax returns in the Netherlands and abroad;
- preparing complex tax calculations;
- advice on employment in border regions.
Exterus also provides support and advice for employers regarding various payroll tax matters, such as:
- advice on and implementation of ‘salary splits’;
- advice on and implementation of the employment costs regulation;
- preparing remuneration comparisons, including comparative reports on the cost of living;
- making net-gross and gross-net calculations;
- preparing and applying (complex) hypothetical tax calculations and policy on ‘tax equalisation’, ‘salary splits’ and special remunerations;
- support and guidance for HR and tax departments in relation to cross-border employment and international assignments;
- advice on and drafting of temporary contracts and the preparation and assessment of expat policy;
- advice on various wage tax matters. Read more...
The 30%-ruling may apply if an employee is recruited outside the Netherlands or is posted to work in the Netherlands or if the employee is posted to a particular region. On the basis of this regulation, it is possible to pay the employee 30% of the gross salary tax-free.
Exterus provides support with:
- assessing in advance whether the employee qualifies for the 30%-ruling;
- drafting and submitting the request for application of the 30%-ruling.
Exterus has a working agreement with the tax authority, on the basis of which the 30%-ruling can often be issued within a few days. Read more...
Companies that make use of the services or the employees of third parties must take account of the risks of chain liability and user liability. The risk arises if the payroll taxes (and the VAT, where applicable) for the deployed personnel remain unpaid.
Exterus can assist with taking the necessary measures, identifying the potential risks and with any notice of liability by the tax authority. Read more...