Налоговая система Нидерландов - Налоги - Скачать бесплатно
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
value of the assets less any liabilities. The tax is levied at the
beginning of the calendar year. Assets and debts are taken into
consideration at their market value. Although both husband and wife are
liable for taxation the assets of both are added together. A child's assets
are taxed under the child's name.
Non-resident taxpayers
Non-residents are liable for wealth tax only if they own certain assets in
the Netherlands at the beginning of the calendar year. (In this case the
net wealth is defined as the value of the assets less any liabilities in
the Netherlands).
Assets in the Netherlands are:
assets belonging to a Netherlands permanent establishment and
participations (other than through shares) in a domestic business. An
example is the participation of a limited partner in a Netherlands limited
partnership.
the following assets not belonging to a permanent establishment in the
Netherlands:
29. immovable property (including immovable rights) within the
Netherlands;
30. profit sharing rights based on the net profits (not the
turnover) of a company managed in the Netherlands, excepting
profit sharing bonds, etc., and bonus rights of employees.
Debts in the Netherlands are:
debts of a permanent establishment in the Netherlands;
debts secured by a mortgage on immovable property situated in the
Netherlands.
Married non-resident taxpayers are required to state their personal net
assets only; a married person's net assets are not added to those of his or
her spouse.
5.2. Tax base and rates
5.2.1. Exemptions
The legal usufruct together with rights and obligations involving regular
payments directly arising from family law, and payments attributed by
parents to their minor children are not taken into account for the purposes
of the wealth tax.
The following items are exempted from wealth tax for both resident and non-
resident taxpayers:
a part of the business assets of the taxpayer, which is:
34. 100% when the assets of the business do not exceed NLG 219,000
(1999: NLG 216,000);
35. 68% of the assets in excess of NLG 219,000 plus the exemption of
NLG 219,000 if the assets of the business exceed NLG 219,000
(1999: 68% of the assets in excess of NLG 216,000 plus the
exemption of NLG 216,000 if the assets of the business exceed
NLG 216,000).
This exemption also applies to:
37. amounts payable by the person to whom the taxpayer has
transferred the ownership of his business;
38. the assets of a business which is to be converted into a limited
liability company;
39. the value of "substantial interest" shares in a limited
liability company established in the Netherlands;
40. specific subordinated loans granted to a starting entrepeneur.
Examples of other special exemptions:
42. entitlements ensuing from a pension scheme;
43. payments ensuing from life annuities that have not yet
commenced; annuities that have already commenced are also
exempted to a certain sum;
44. entitlements and benefits with regard to sickness, disability or
accidents, accruing to those concerned or the surviving spouse
or minors;
45. personal belongings such as items of artistic or scientific
value, clothes, food, gold and silver, pearls and precious
stones to a total value of NLG 8,500.
5.2.2. Tax rates
The rate is NLG 7 for every NLG 1,000 of net assets (0.7%). There are two
categories, which are:
tax class I: single taxpayers;
tax class II: married taxpayers.
The taxable amount for resident taxpayers is the total net wealth less the
personal allowance. The taxable amount for non-resident taxpayers is the
total domestic net wealth without the deduction of a personal allowance.
The personal allowances for resident taxpayers in 2000 are:
tax class I : NLG 200,000
tax class II : NLG 250,000
5.2.3. Special allowances
The following amounts may be added to the above allowances:
I. Old-age allowance
The old-age allowance is intended for taxpayers who have little or no
provision for pension arrangements, but who have assets, which were
hitherto subject to wealth tax in their entirety. As a result of this
allowance this category of taxpayers above the age of 35 will be in a
position similar to those who have pension arrangements that are exempt
from wealth tax.
The following amounts may be added to the above allowance:
single persons over 35: minimum NLG 8,000 and maximum NLG 205,000
married persons: minimum NLG 13,000 and maximum NLG 292,000
II. 68% rule (for resident taxpayers only)
If in any given year the total income tax and wealth tax due exceeds 68% of
the taxable income for the year then the excess is refunded. For this
purpose the taxable income or net salary of a married, but not permanently
separated couple and the related income tax or salaries tax are attributed
to the spouse with the highest personal income. This provision is not
applicable to minors whose income from assets is taxed with that of their
parents.
5.3. Tax returns and assessments
The wealth tax is to be paid annually on the total net wealth on 1 January
of the relevant financial year. The tax is collected by means of an
assessment. The regulations, which are applicable to income tax, are also
applicable to wealth tax.
6. Налог на добавленную стоимость(Value Added Tax and Excise Duty)
In the Netherlands value added tax (VAT, in Dutch 'BTW') is levied at each
stage in the chain of production and distribution of goods and services.
The tax base is the total amount charged for the transaction excluding VAT,
with certain exceptions. Due to deductions in previous stages of the chain
VAT is not cumulative. Every taxable person is liable for VAT on his or her
turnover (the output tax), from which the VAT charged on expenses and
investments (the input tax) may be deducted. If the balance is positive
then tax must be paid to the tax authorities; if the balance is negative
then a refund is received. The tax paid by the ultimate consumers of the
goods or services is not tax-deductible. The tax is based on the VAT rate
applicable to the price, exclusive VAT, of the goods or services received.
6.1. Taxable persons
The taxable persons are the persons conducting a business, who are defined
as those who conduct independent business, including natural persons,
corporate bodies, partnerships, associations etc. Combinations of bodies
forming a single financial, organisational, and economic entity can be
considered as a fiscal unit for VAT purposes. In such cases the supply of
goods and services within the unit is not subject to VAT. A public body can
also act as a taxable person if its activities do not involve public
duties.
6.2. Tax base
There are four taxable activities:
|I. |the supplying of goods, |
|II.|the rendering of services, |
|III|the acquisition of goods by businesses (since 1 January 1993), |
|. | |
|IV.|the importation of goods. |
The supplying of goods and services
The term "supplying of goods" (goods are all physical objects, but also
include electricity, heating, cooling, etc.) is given a broad
interpretation. For example, for VAT purposes the following activities are
considered as the supplying of goods:
the transfer of ownership of goods under an agreement;
the transfer of goods on the basis of a hire purchase agreement;
the delivery of goods by a manufacturer who has manufactured the goods from
materials provided by the consumer;
the private use of goods by a business;
the self-supply of goods, if the goods are involved in exempt transactions
for which prepaid tax cannot be deducted, or is only partly deductible.
Services are defined as all activities performed for a remuneration that
are not classed as the supplying of goods.
Location of deliveries and services
Although the difference between the supplying of goods and the rendering of
services is usually a purely theoretical one, there is a valid reason for
distinguishing between them with regard to location. Transactions are
subject to the conditions and rates applicable at the location concerned.
The location at which the goods are supplied is defined as the location of
the goods at the time of supply. An exception is made for goods transported
in connection with the supply; in such cases the location of supply is the
location at which the transportation began. Another exception is made for a
series of supplies of imported goods; in such cases the location of all the
supplies is the Netherlands.
The location at which services are rendered is generally deemed to be the
place of residence or of establishment of the person supplying the
services. However there is a separate regulation for certain services: for
example for services involving copyrights and advertising, advice,
information, banking, insurance and the services of employment agencies
etc., the location at which the services are rendered is the place of
establishment of the person to whom the services are rendered. Services
involving immovable property are rendered at the location of the property.
6.3. Exemptions
Several types of transactions are exempt from VAT. An exemption means that
tax for the transactions should not be charged, and that prepaid VAT
attributable to those transactions cannot be deducted. Exemptions are
applicable to transactions such as:
the transfer or rental of immovable property, with certain exceptions. For
example, the delivery of newly-built property until two years after it is
first used, and property when the supplier and recipient have opted for
taxable delivery are taxable; however the possibility to opt for taxation
is restricted to situations in which the property is used for (almost)
wholly taxable purposes;
medical services;
services provided by educational establishments;
social-cultural services;
most services performed by banks;
insurance transactions;
non-commercial activities by public radio and television broadcasting
organisations;
postal services;
burials/cremations;
sports (not entrance fees);
the services of composers, writers and journalists.
6.4. Special arrangements for small businesses (persons) and the
agricultural sector
Small businesses run by persons enjoy a tax reduction. If the VAT to be
paid after the deduction of prepaid VAT is less than NLG 4,150 then a
reduction is granted of (NLG 4,150 minus the VAT due) x 2.5. If a small
business consequently does not have to pay any VAT to the authorities then
it can, on request, be relieved of the obligation to keep an
administration.
For the agricultural sector, i.e. arable farming, cattle breeding, and
horticulture, a special provision is applicable which is designed to
exclude the agricultural sector from the VAT system entirely. Farmers do
not charge VAT and do not have the right to deduct the prepaid VAT. The
purchasers of agricultural products from these farmers receive a fixed
prepaid VAT deduction of 4.8%. If the tax prepaid by the farmer is more
than 4.8% of the value of his sales then this special provision would put
him or his customers at a disadvantage; in such cases the farmer may then
opt for the usual statutory regulation.
6.5. Tax rates
The general rate is 17.5%. A reduced rate of 6% is applicable to the
supply, import, and acquisition of goods and services mentioned in Annex 1
to the VAT-act. The reduced rate is in the main applicable to foodstuffs
and medicines. Other goods and services subject to the lower rate include
water, art, books, newspapers and magazines, materials required by the
visually handicapped, artificial limbs, certain goods and services for
agricultural use, passenger transport, hotel accommodation and entrance
fees for museums, cinemas, sport events, amusement-parks, zoos and circus
and some labour intensive services. The zero rate is intended primarily for
exported goods, seagoing vessels and aircraft used for international
transport, gold destined for central banks, and any activities which may
take place within bonded warehouses or their equivalent. There is also a
zero rate for goods, which are transported to another EU member state on
which VAT is levied, because of the acquisition in that member state.
6.6. The new VAT system in the single European market
The single European market was completed on 1 January 1993. From this date
goods, persons, services and capital may be moved freely within the EU. The
transitional arrangements applicable after this date, for which the 1968
Turnover Tax Act of the Netherlands has been amended, contain the following
main points.
|I|For private persons buying goods in another member state VAT is |
|.|levied in the country in which the goods are bought (the principle of|
| |the country of origin). The exemption on exports from the member |
| |state and the obligation to pay VAT on the goods on arrival in the |
| |Netherlands are then not applicable. |
|I|For trade in goods between businesses in member states VAT is levied |
|I|in the member state to which the goods are transported (the principle|
|.|of the country of destination) at the rates and under the conditions |
| |of that member state. The business supplying the goods applies the |
| |zero rate. The business receiving the goods submits a tax return with|
| |regard to the goods purchased in another member state. (This |
| |transitional arrangement is applicable until the date on which |
| |transactions became subject to the country of origin principle). |
|I|The principle of the country of destination is also applicable to |
|I|intracommunity deliveries to exempted parties, farmers falling under |
|I|a lump-sum compensation scheme, and legal entities not liable for |
|.|taxation (authorities), unless the total value of the goods purchased|
| |exceeds the threshold of NLG 23,000 (ECU 10,000) |
|I|For mail order transactions or teleshopping involving private |
|V|persons, exempted businesses, legal entities not liable for taxation,|
|.|and farmers entitled to a lump-sum compensation scheme a similar |
| |provision to that referred to in point III is applicable, but with a |
| |threshold of NLG 230,000 (ECU 100,000). |
|V|The principle of the country of destination is always applicable to |
|.|the purchase of new, or almost new, motor cars by private persons or |
| |businesses in another member state.. |
|V|Every business making intracommunity deliveries to another member |
|I|state must submit regular notifications with regard the deliveries |
|.|subject to taxation in that member state (known as the listing |
| |requirement). The business will be required to supply further details|
| |if this is necessary for intracommunity checks on the levying of VAT.|
|V|Since border controls within the EU for tax purposes have been |
|I|discontinued the levying of VAT on imports and the zero rate for |
|I|exports will be applicable only to goods outside the EU. |
|.| |
Imports
Imports are confined to the bringing into free circulation in the
Netherlands of goods from countries outside the EU. The rates to be applied
are the same as those applicable to supplies of foods in the Netherlands.
VAT will be levied either in the same way as import duties or, after the
appropriate licence has been granted, in accordance with the deferred
payment system.
In the first situation the customs procedure is applicable. This means that
the tax due must be paid by the declarant when submitting an import
declaration, or that security must be provided for this purpose. In the
second situation the tax due is collected from the business for which the
goods are destined. The time of payment is then deferred until the time at
which the business must submit the periodic domestic VAT tax return. In
such cases the time of payment is coincident with the right to deduct the
same tax.
There are exemptions for imports, but these do not affect the right to the
deduction of VAT on input.
6.7. Tax returns and assessments
The period to which returns relate may be monthly, quarterly, or annually,
depending on the amount of VAT due. Almost all VAT returns are prepared and
dispatched by a computerised system. The system checks that the forms are
returned and the amounts in question are paid in good time. The return must
be submitted within one month of the end of the period to which it relates.
The tax owed must also be paid within this period. Returns for which no tax
is due, or a refund is requested, should be submitted within one month.
A significant percentage of retrospective assessments is the result of
returns being submitted too late, or the associated payment not being made
in good time. As mentioned above these are monitored by a computer system,
which automatically prepares a retrospective assessment if a payment is not
made, or a return is not submitted in good time. The system uses
information from returns relating to previous periods to determine the
amount of the assessment for the period in question.
In addition to assessments resulting from the failure to file a return or
pay the tax owed in good time, retrospective assessments are also issued if
checks reveal that too little VAT has been paid. It is possible to object
and appeal against retrospective assessments; however this does not suspend
the obligation to pay the tax deemed to be payable.
7. Налоги на охрану окружающей среды(Environmental Taxes)
7.1. Fuel tax
Fuel tax is levied on mineral oils, coal, natural gas, blast furnace gas,
cokes oven gas and coal gas. Mineral oils are petrol, diesel fuel, heating
gas oil and heavy fuel oil. The tax revenue is estimated as approximately
NLG 1,509 million in 2000.
Taxable persons
The fuel tax on mineral oils is levied together with excise duty on mineral
oils. Fuel tax on the other fuels mentioned above is due by persons who
extract, produce or import these fuels, and subsequently use them as fuels
or transfer them to others for use as fuels. The number of taxable persons
liable to fuel tax is restricted as the tax is levied primarily on the
manufacturers and importers of fuel.
Tax rates
The rates for the most common fuels on 1 January 2000 are as follows:
|Petrol |per 1000 l |NLG 26.07 |
|Medium oils |per 1000 l |NLG 28.56 |
|Diesel oil and the like |per 1000 l |NLG 28.76 |
|Heavy fuel oil |per 1000 kg |NLG 33.57 |
|Coal |per 1000 kg |NLG 24.28 |
|LPG |per 1000 kg |NLG 34.34 |
|Natural gas | | |
|0 - 10 mln. m3
|
