Kees de Graaf
Kees de Graaf – Tax manager
Kees joined BDO in 2003. He specializes in (national and international) wage tax and social security, as well as in pensions. Furthermore, Kees has specific expertise in mergers and acquisitions (payroll taxes). Kees graduated from the Erasmus Universiteit in Rotterdam, with a degree in Tax Law and is a member of the Dutch professional organization of tax lawyers (NOB).
www.bdo.nl
All Kees's Articles
By Robin Schalekamp and Kees de Graaf If an employee works (in employment) in more than one country, or lives in a country other than the one he works in, both countries could have the right to levy taxes over… read more >
Days of Physical PresenceBy Robin Schalekamp and Kees de Graaf If an employee works (in employment) in more than one country, or lives in a country other than the one he works in, both countries could have the right to levy taxes over his or her employment income. In order to avoid double taxation, the Netherlands has concluded treaties aimed at the avoidance of double taxation with a large number of countries. Most of these treaties have been drawn up in accordance with the OECD Model convention, which states that, in order to determine which country has the right to levy taxes over income from employment, it is sometimes necessary to count the number of days of physical presence in the country of employment. In this article, the authors focus on the 183-day rule, and in particular, on whether a distinction should be made between working days and days of physical presence. A difference that can have a significant impact on your tax situation. www.bdo.nl read more >
In the Netherlands, there is a difference in tax treatment between an employed person and a self-employed professional. If the relationship between you and your principal qualifies as an employment relationship, your principal (the employer) has the obligation to withhold… read more >
The Dutch FreelancerIn the Netherlands, there is a difference in tax treatment between an employed person and a self-employed professional. If the relationship between you and your principal qualifies as an employment relationship, your principal (the employer) has the obligation to withhold and transfer Dutch payroll taxes to the Dutch Tax Authorities. On May 1, 2016, the ‘Wet deregulering en beoordeling arbeidsrelaties’ (DBA) entered into force. As a consequence, all existing VAR-statements (showing that the person in question was not working in employment) have lost their legal force. So, now how do you prove that the relationship with your principal is not an employment relationship? www.bdo.nl read more >
Employees who have been hired from abroad can, under certain conditions, benefit from the 30%-ruling regime, which allows 30% of their employment income to be allocated for the tax-free compensation of specific expatriate expenses (referred to as ‘extraterritorial expenses’). In… read more >
The 30%-RulingEmployees who have been hired from abroad can, under certain conditions, benefit from the 30%-ruling regime, which allows 30% of their employment income to be allocated for the tax-free compensation of specific expatriate expenses (referred to as ‘extraterritorial expenses’). In principle, the compensation of these extraterritorial expenses is based on your actual costs. However, if you meet certain requirements you can qualify for the 30%-regulation. Extraterritorial Expenses Your employer can reimburse extraterritorial expenses that you incur as a result of your (temporary) stay outside your home country in connection with employment in the Netherlands, free of tax. In other words, these must be expenses that you would not have incurred if you had remained working in your home country, such as for example: Cost Of Living Allowance (‘COLA’) Househunting / acquaintance trip expenses Double housing costs Extra housing costs Home leave tickets Costs made in connection with arranging visas, permits, host country income tax returns Language courses. Conditions To qualify for the application of the 30%-ruling, you should meet the following criteria: You have been hired from abroad or sent to work for an employer in the Netherlands. You have been living at least 150 kilometres from the Dutch border (for two-thirds of a 24-month period prior to starting your work activities in the Netherlands)[1] You are paid through a Dutch payroll, i.e. the salary must be subject to Dutch wage withholding tax. You have specific expertise that is not or scarcely available on the Dutch labour market. The condition that you have this specific expertise will normally be considered to have been met if you earn a minimum gross salary of at least € 35,770 (excluding the tax-free allowance of the 30%-ruling). If you are younger than 30, have a master’s degree and are a recruited from abroad, a… read more >
