Налоговая система Нидерландов

in paid employment this amount is increased by a maximum of NLG 6,821. For

persons older than 65 years the personal allowance is increased by NLG 520

to a maximum of NLG 5,678.

4.2.3. Total gross income

The Income Tax Act distinguishes five different sources of income, which

together comprise the total gross income. The five categories are:

|I. |profits from business or professional activities; |

|II. |income from a substantial holding; |

|III.|net income from employment and from services rendered outside |

| |employment; |

|IV. |net income from capital; |

|V. |income in the form of periodic payments. |

I. Profits from business or professional activities

For income tax purposes the definition of 'profits' is the same as that for

the assessment of the corporation tax which is to be levied, except that in

assessing profits for corporation tax purposes a number of special factors,

notably those which reflect the difference between liability to pay income

tax and liability to pay corporation tax, are taken into consideration.

This means that for income tax purposes only sections 3.2.1, 3.2.3 to 3.2.6

(in part), 3.2.7, 3.2.8 and 3.2.11 are applicable.

The following additional rules apply to persons conducting a business who

are liable for income tax.

Accelerated depreciation when starting a business

From 1 January 1996 an accelerated depreciation of fixed assets is

permitted, subject to certain restrictions, for persons who have recently

started a business.

Exemption of profits derived from the liquidation of a business

Only part of the profits derived from the liquidation of a business are

taxable. The exemption varies with the age of the person who conducted the

business. The maximum exemption is NLG 45,000.

Transfer of a business to a relative

If a person conducting a business transfers the business or part thereof to

his or her spouse or partner or children, the transfer may, on request, be

exempted from income tax. The successor then takes the place of the person

conducting the business. A similar smooth transfer also takes place

following the death of the person conducting the business and the

dissolution of the community of property.

Discontinuation of a business liable for income tax when it is to be

continued as business liable for corporation tax

If a person conducting a business which is liable for income tax wishes to

continue the business activities in the statutory form of company which is

subject to corporation tax, e.g. a private company, then he or she may

request an exemption from income tax when this conversion is made. The

company then takes the place of the person conducting the business. The

Ministry of Finance has published standard conditions for such situations.

Deduction for assistance in the business

If the spouse or partner of a taxpayer conducting a business works for that

business for a certain number of hours per year then the taxpayer may make

a deduction for that assistance from his or her gross income. The deduction

is made from the profits at a rate which is dependent on the number of

hours the spouse or partner works for the business. The rate increases to a

maximum 4% when the spouse or partner works for 1,750 hours or more in the

business in that financial year. At the request of both the taxpayer and

his or her spouse the deduction for assistance in the business may be

waived. The spouse is then assessed separately on the basis of the wage or

salary received from the business.

Old-age reserve for the self-employed

Resident taxpayers who derive income from the profits of a business or from

self-employment are allowed to offset a certain percentage of their gross

income towards the provision of a retirement pension. The annual

contribution to this reserve may be no more than NLG 21,367 and at no time

may the reserve exceed the book value of the business's assets. If this

reserve is not converted into an annuity when the business is terminated

then tax will be levied over this amount at a rate of 45%.

Deduction for self-employed persons

Resident self-employed taxpayers between the ages of 18 and 65 who devote

at least 1,225 hours to running a business are allowed to offset a

deduction for self-employed persons against their gross income. The amount

of this deduction is in inverse proportion to the size of the company's

profits. A fixed deduction of NLG 13,110 is allowed on profits of less than

NLG 96,170. The allowance gradually declines to NLG 8,730 on profits of NLG

108,395 or more. Persons who have recently started a business may deduct an

additional sum of NLG 3,840 for the first three years.

II Income from a substantial holding

Income, including capital gains or losses, from a substantial holding in a

corporation is subject to income tax and is taxed at a rate of 25% insofar

as this income exceeds the first two tax brackets.

A taxpayer is regarded as having a substantial holding in a corporation if

he or she, either alone or with his or her spouse, holds directly or

indirectly 5% of the issued capital. If the corporation has issued

different classes of shares, a substantial holding also exists if the

taxpayer, either alone or with his or her spouse, holds more than 5% of the

issued capital of a particular class of shares. If the taxpayer holds a

substantial interest in a corporation, jouissance rights and debt-claims

issued by that corporation and held directly or indirectly by the taxpayer,

either alone or with his or her spouse, are regarded as forming part of the

substantial holding.

Interest derived from debt-claims forming part of a substantial holding is

taxed at the normal rate of income tax. Dividends and capital gains derived

from the alienation of shares or from the redemption of debt-claims are

taxed at a proportional rate of 25% in the income tax, insofar as this

income exceeds the first two tax brackets. In case of a capital loss 25% of

that loss may be offset against the tax which would otherwise be due. For

this purpose an arrangement similar to that for the offsetting of losses is

applicable (section 3.2.11). In case of emigration of the taxpayer the

substantial holding is deemed to be alienated. However, the tax due will

not be collected as long as the substantial holding is not disposed of.

After the elapse of 10 years the remainder of the tax levied because of the

deemed alienation at the time of emigration, is pardonned.

For non-residents the income from the substantial holding is only subject

to tax in case of a substantial holding in a corporation wich is a resident

in the Netherlands. With respect to non-residents a corporation is also

deemed to be a resident of the Netherlands if it was resident in the

Netherlands for at least five years during the last ten years. With respect

to non-residents the substantial holding is deemed to have been alienated

in case of the transfer of the place of effective management of the

corporation from the Netherlands to elsewhere.

III. Net income from employment and services rendered outside employment

This income is comprised of all income other than business income that is

received in cash or in kind from present and former employment, together

with income derived from services rendered outside employment.

Income from present employment includes salaries, payments, gratuities,

tips and certain periodic payments received under social security

legislation (in cash), and the free use of a private car and free housing

paid for by the employer (in kind). Income from past employment includes

pensions, and invalidity, disablement and unemployment benefits.

Salaries, wages and certain periodic payments received under social

security legislation are subject to the salaries tax. This tax is withheld

by the employer, and is essentially an advance levy on the person's final

income tax assessment (see 4.5.1).

Income from activities and services which does not qualify as income from

business or employment is considered to be income from services rendered

outside employment. To be regarded as income there must be a reasonable

expectation that these activities will yield income. Examples are the

provision of boarding for lodgers, and fees for services and copyrights.

In principle expenses incurred in connection with employment and the

provision of services are deductible from the income derived from these

activities. The deduction is equal to the actual expenses less

reimbursements or, subject to upper and lower limits, 12% of the gross

salary, whichever is larger. A fixed sum is tax-deductible for travel

between home and work.

IV. Net income from capital

Net income from capital is comprised of all income from movable and

immovable property and rights not related to goods. Only the yield from

property and rights is taxable; the increase in the value of the assets is

exempted. There is no capital gains tax in the Netherlands.

A special provision is applicable to owner-occupied property. The property

is taxed at an imputed rental value, which represents the balance of the

revenue and expenses connected with the use of a dwelling. This rental

value, which is a positive amount, is assessed on statutory tables. As

normal expenses are included in the imputed rental value, no expenses other

than (mortgage) interest and ground rent may be deducted.

Interest and dividends received by private investors from designated credit

or investment institutions which mainly participate in environmental

projects are exempt from income tax.

Income from stocks and shares includes cash dividends, stock dividends and

bonuses. The final payment to the shareholder following the liquidation of

a corporation is regarded as a dividend if it exceeds the average amount

paid on the shares concerned.

Notional dividends from foreign investment corporations and funds are

income from assets, and are taxed accordingly. In principle the income from

the latter is set at 6% of the market value of the shares.

A maximum allowance of NLG 1,000 is granted insofar as dividends subject to

Dutch dividends tax exceed related expenses (including interest expenses).

Under certain conditions the amount of the dividend allowance can be

raised:

for dividends received from specific private participation companies, the

allowance is raised by a maximum of NLG 1,000;

for dividends received in connection with employee savings and profit-

sharing schemes, the allowance is raised by a maximum of NLG 1,000;

For dividends received from specific participation companies which mainly

participate in starting entrepeneurs (both natural persons and corporate

bodies), the allowance is raised by a maximum of NLG 5,000. However,

insofar as the corresponding interest allowance in connection with starting

entrepeneurs is utilized, this amount of NLG 5,000 is reduced.

For married taxpayers the above mentioned amounts of the dividend allowance

are doubled. The dividend allowance is not applicable with respect to

dividends from a substantial holding in a corporation.

Interest is more than just the interest received from a debtor or bank.

There are special provisions for taxation of the increase from the lower

issue price to par value of zero bonds and deep discount bonds, and the

notional interest on the bare ownership of rights and claims of which the

temporary usufruct is divided.

A maximum allowance of NLG 1,000 is granted insofar as any interest

received exceeds the interest paid in connection with sources of income and

personal obligations. This is exclusive of the interest paid on a mortgage,

which is related to the purchase or renovation of owner-occupied property.

Under certain conditions the amount of the interest allowance can be

raised:

for interest received in connection with employee savings and profit-

sharing schemes, the allowance is raised by a maximum of NLG 1,000;

for interest received in connection with a subordinated loan to a starting

entrepeneur of at least NLG 5,000, or interest originating from specific

participation companies wich mainly participate in starting entrepeneurs

(both natural persons and corporate bodies), the allowance is raised by a

maximum of NLG 5,000.

For married taxpayers the above mentioned amounts of the interest allowance

are doubled. Furthermore, the taxpayer is entitled to an additional

interest allowance when his children under the age of 18 receive interest,

up to a maximum of NLG 500 per child.

The interest component of a capital payment from a life insurance policy

(and the investment income) is not taxed if the payment occurs because the

person insured dies before the age of 72. The beneficiary is generally

allowed the same exemption for payments upon the death of the insured

person at or after the age of 72 if the premiums have been paid over a

period of at least 15 years. Interest included in payments of up to NLG

62,000 on a fixed date is exempt from income tax if the annual premiums are

paid over a period of at least 15 years. This is also applicable to

interest included in life insurance payments of up to NLG 210,000 if the

annual premiums are paid over a period of at least 20 years. Both

exemptions are subject to the condition that the highest annual premium

paid for the insurance may not be more than ten times the lowest premium.

Income from capital includes income from life annuities and other periodic

payments resulting from either a lump-sum payment or the payment of

premiums. These payments are liable to tax over the amount that the

payments and the payments received in the past exceed the total premiums or

lump sum paid under the policy.

V. Net income in the form of periodic payments

There are two categories of periodic payments, those which are classed as

income from capital, and those which qualify as a separate source of

income.

Periodic payments forming a separate source of income can be divided into

different categories. Examples are:

payments from the state, such as certain public scholarships and government

subsidies;

periodic payments under family law, such as maintenance payments, unless

received from relatives once or twice removed;

other periodic payments, claimable in court, unless received from close

relatives, foster parents or members of the same household, such as

maintenance payments to a former partner.

4.2.4. Non-source-related deductions

In certain circumstances payments which are not related to the acquisition

of income may be deducted from the total gross income. These non-source-

related expenses can be divided into three categories, which are personal

obligations (special expenses), exceptional expenses and tax-deductible

donations.

I. Personal obligations

The most important expenses which may be regarded as personal obligations

are the following:

premiums for several forms of life annuity payments, such as (temporary)

disablement, old age and widows' annuities up to NLG 6.179 or, in certain

circumstances, up to NLG 12,358 in the case of (married) couples. If

certain conditions are met then this amount can be increased to NLG 86,480,

if the provisions for the old age pension are inadequate in relation to

current income.

certain maintenance payments or lump-sum payments which replace these;

interest on debts. Since 1997, the deduction of interest on debt is

restricted. Insofar interest paid is not connected with a source of income,

a maximum amount of NLG 5,291 is deductible. For married taxpayers, this

amount is doubled. Certain exemptions are applicable.

losses on specific loans. Under certain conditions a loss on a subordinated

loan granted to a starting entrepeneur can be deducted up to a maximum of

NLG 50,000.

II. Exceptional expenses

Resident taxpayers may deduct certain exceptional expenses from their total

gross income. There are a number of categories of exceptional expenses,

each of which has its own specific non-deductible component based on the

taxpayers' gross income. For married couples the non-deductible component

is calculated on the basis of their joint income.

The following categories can be distinguished:

medical expenses and expenses related to disability and old age are tax-

deductible when they exceed a certain percentage of the joint gross income,

subject to specified upper and lower limits;

expenses involved in the maintenance of children younger than 27 years of

age;

expenses involved in the support of certain relatives;

expenses which are made in connection with study or training for a

profession. Studies as a hobby do not qualify;

expenses involved in child care, subject to certain conditions.

III. Tax-deductible donations

Donations to domestic religious, charitable, cultural and academic

institutions or other bodies serving the public good in excess of 1% of the

gross income may be deducted by resident taxpayers, with a lower limit of

NLG 120. Donations in excess of 10% of the gross income are not tax-

deductible. Provided certain conditions are met this restriction does not

apply to donations in the form of annuities. Contributions to foreign

institutions of the kinds indicated above may also qualify, if the

institutions have been designated as such by the Ministry of Finance.

4.3. Employee savings and profit-sharing schemes

Employers and employees may agree to set up employee savings schemes in

which a certain maximum amount of the salary is exempt from tax and social

security contributions. Employers in the private sector can set up profit-

sharing schemes to provide a tax advantage for both employers and

employees.

4.3.1. Employee savings schemes

Since January 1994 new rules apply which exempt employers from paying tax

and social security contributions on each employee's salary to a maximum of

NLG 2,894. This is applicable to salaries based on:

premium savings schemes, or

salary savings schemes (including blocked profit-sharing schemes and share

option schemes in the private sector).

In premium savings schemes the employer withholds an agreed amount from the

employee's net salary and deposits this in a premium savings account. The

employer can then award the employee a savings premium of up to 100% of the

amount withheld, to a maximum of NLG 1,158. Under certain conditions no tax

and social security contributions need to be paid on this savings premium.

In salary savings schemes the employer withholds an agreed amount not

exceeding NLG 1,736 of the employee's gross salary and deposits this in a

savings account blocked for at least four years. When the sum is paid out

it is not liable to tax or social security contributions.

However, the employer is required to pay 10% salaries tax on the exempted

amount.

4.3.2. Profit-sharing schemes

Employers in the private sector can give their employees a share in the

(fiscal or commercial) profits of the business or of one or more businesses

associated with the business. If the profit payment is blocked in a salary

savings account then the rules for salary savings schemes are applicable

(the maximum amount on which tax or social security contributions are not

due is NLG 1,736). However, in this case the employer does not need to pay

10% salaries tax on the exempted amount.

If the profit payment is not blocked, but is paid directly in cash or

documents of value then the employer pays 10% salaries tax on a maximum

amount of NLG 1,736. This amount is not liable for social security

contributions. Any salary savings received must be deducted from this

amount. If a profit payment minus salary savings exceeds NLG 1,736 then the

normal rate of tax and social security contributions must be paid over the

difference.

4.4. Foreign employees: the 35% rule

A special allowance is granted to certain foreign employees who are

assigned to a post with a domestic employer (i.e. an employer established

in the Netherlands, or an employer not established in the Netherlands who

is obliged to withhold salaries tax on the salary paid to the employee).

If certain requirements are met, then Dutch employers may grant a special

tax-exempt allowance of 35%, which is paid in addition to employees'

salaries. The allowance is calculated on the basis of the salary as

determined in accordance with the provisions of the Wage Tax Act. To obtain

the basis for calculating the 35% allowance the salary is multiplied by a

factor of 100/65. Employer reimbursements of school fees for the attendance

of children at international primary or secondary schools are also exempt

from tax. In addition to the 35% rule, expenses incurred in connection with

employment are reimbursed tax free.

Foreign employees have to be recruited by or seconded to a domestic

employer in the Netherlands. The employer and his employee must first

agree, in writing, that the 35% allowance will be applied. Their joint

request for the application of this allowance must then be submitted to the

Private Individuals Tax Unit (Non-resident Taxpayers) in Heerlen. Once the

application has been approved the 35% allowance is applied from the outset.

The 35% allowance is applicable for a maximum period of 120 months. This

period is reduced by any period of employment with a domestic employer in

the Netherlands, or by any time previously spent by the employee in the

Netherlands, unless more than ten years have elapsed since the end of such

employment, or time spent in the Netherlands.

On the joint request of the domestic employer and the foreign employee the

foreign employee, with a few exceptions, is regarded as a fictitious

foreign taxpayer with regard to the levy of salaries tax, income tax, and

wealth tax.

5. Налог на богатство(Wealth Tax)

5.1. Taxpayers: residents and non-residents

Under the present Wealth Tax Act resident natural persons (resident

taxpayers) and non-resident natural persons owning property in the

Netherlands (non-resident taxpayers) are subject to wealth tax if their net

wealth exceeds a certain amount. The rules for the determination of the

place of residence as laid down for income tax purposes are also applicable

to wealth tax.

Resident taxpayers

The wealth tax is levied on the total net wealth, which is defined as the

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