Robin Schalekamp
Robin Schalekamp – Partner
Robin joined BDO International Tax Services in 1998. He dedicates most of his time to providing expatriate services to a great variety of clients both in and outside the Netherlands. Robin has specific expertise in the fields of international tax and social security, e.g. the Dutch 30%-ruling, salary splits, international pension schemes, stock option regulations, etc.
Robin graduated from Groningen University and Amsterdam University. He has a degree in Fiscal Economics and is a member of the Dutch professional organization of tax lawyers (NOB).
www.bdo.nl
All Robin'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 >
If you come to the Netherlands to work, you will most likely incur extraterritorial expenses. Extraterritorial expenses are expenses that occur because you are living outside your home country (for example: double housing costs, home leave tickets, costs of requesting… read more >
30%-Ruling in the NetherlandsIf you come to the Netherlands to work, you will most likely incur extraterritorial expenses. Extraterritorial expenses are expenses that occur because you are living outside your home country (for example: double housing costs, home leave tickets, costs of requesting visa and permits and so on). Based on Dutch tax law as of 2001, employers can reimburse their employees for a number of actual extraterritorial costs, free of tax. Furthermore, for a special defined group of expats, the 30%-ruling was introduced. It consists of a tax-free allowance of 30% of the expat’s taxable salary and has been created to cover extraterritorial expenses regardless of the actual costs incurred. In this article, the authors go into the conditions for the application of the 30%-ruling. robin.schalekamp@bdo.nl Kees.de.Graaf@bdo.nl www.bdo.nl read more >
In the Netherlands there is a special regime for expats who will be assigned to the Netherlands, namely the 30%-ruling. To qualify for the 30%-ruling and thus the tax-free allowance, the expat must meet four conditions. One of these conditions… read more >
Disproportionality of the 150 Kilometer Border in the 30%-RulingIn the Netherlands there is a special regime for expats who will be assigned to the Netherlands, namely the 30%-ruling. To qualify for the 30%-ruling and thus the tax-free allowance, the expat must meet four conditions. One of these conditions is that he must be living more than 150 kilometers from the border at the time of recruitment, a condition which was introduced on January 1, 2012. This condition has been introduced to prevent commuters from benefiting from the 30%-ruling. Following the introduction of this condition, several procedures have been brought before the Dutch Court by expats who found themselves unable to use the 30%-ruling as they were living less than 150 kilometers away from the Dutch border. Consequently, currently, the European Court of Justice is considering whether the 150-kilometer criterion conflicts with European Law (free movement of employees). Employees for whom the application is rejected or the 30%-ruling has stopped because of the 150-kilometer criterion, are advised to make a formal appeal against the Dutch Tax Authorities. Furthermore who do not meet the 150-kilometer criterion, but who meet all other requirements of the 30%-ruling, are advised to apply for the 30%-ruling nonetheless, in order to secure their rights in case the European Court of Justice concludes that the 150-kilometer criterion is in conflict with the free movement of employees or disproportional, and is abolished. By Robin Schalekamp and Kees de Graaf www.bdo.nl To read the full article buy The XPat Journal Autumn 2014 Issue or subscribe online 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 >
