2021 Netherlands Tax and Key terms
2021荷兰税务关键词
Tax System In Netherlands and 3 Boxes
Box 1 :income from employment, business and housing
Box 2 :income from a substantial interest (>5%) in a corporation
Box 3 : income from savings and investments
荷兰税收构成
方框1：来自就业，商业和住房的收入
方框2：来自公司的重大权益（> 5％）的收入
方框3：储蓄和投资收入
Fiscal Partners 财政伙伴
-Transfer of all deductions to partner taxed with highest tax rate;
-Double exemptions for savings and investments
-30%-ruling: shifting savings and investments to fiscal partner with deemed non-resident tax payer status. Savings and investments fiscal partner not taxed!
-Partner with low or no income entitled to refund of general tax credit of EUR 2.837 max provided partner pays tax in The Netherlands.
财政伙伴申请报税的好处
-将所有扣除额转给以最高税率征税的合伙人；
-储蓄和投资税率累计后核算；
-30％裁定：将储蓄和投资转移给具有非居民纳税人身份的财政伙伴。
-储蓄和投资财政伙伴不征税！
-低收入或无收入的财政伙伴，最多可退还2.837欧元；
Tax Credits
-Tax credits lower tax liability of combined box 1, 2 and 3 tax liabilities
General Tax Credit
Employment Tax Credit 、Child Tax Credit
Other Tax
税收抵免降低
组合框1、2和3税收负债的税收
儿童税收抵免将适用于：
1）财政伙伴，收入最低的伴侣（但最低为5.153欧元）将获得税收抵免
2）前提是孩子在纳税年度的1月1日未满12岁，并在同一地址注册；
至少在纳税年度的6个月内
其他：退休和残疾
收入税申报表格
M表格（用于移民或移民年份的表格-第一年）；
P表格（用于全年居住的表格）；
C表格（用于非居民纳税人的表格）
P和C表格可以使用您的政府DigiD代码以数字形式填写。
M表在纸上。
VT表格：用于要求提前退款，而不是在年末等待纳税申报。它为您提供现金流量优势。
Income Tax return forms
- M-form (form used in the year of immigration or emigration);
- P-form (form used for full year residence);
- C-form (form used for non-resident tax payers).
- P and C form may be completed digitally using your government DigiD code. M-form is on paper.
- VT-form: used to request a early refund instead of awaiting filing of tax return at the end of the year. It provides you a cash flow advantage.
30% Ruling
-Lowers taxable salary to 70% due to the fact that 30% of salary relates by fiction to exempt ET-costs.
-For individuals with specific expertise scarce on the Dutch labour market
-Expertise is automatically assumed if gross salary level is Eur 55,658.
-A lower salary level applies for employees below the age of 30 and who have obtained a Masters degree or foreign equivalent. Gross salary of Eur 42,308 (Eur 29,616 incl. 30% ruling)
-Must be recruited from abroad (exception Phd and MD`s)
-Must not be a resident living < 150 km from Dutch border when recruited in NL (Exception Phd and MD)
-30%- ruling granted for a duration of 5 years. Transitional law applies for 30% rulings granted before 1 January 2019.
由于应征薪金的30％通过虚构与ET费用免税相关，因此将应税薪金降低至70％。
对于具有特定专业知识的个人，荷兰劳动力市场稀缺 如果总工资水平为55,658欧元
请注意，免税额可能低于30％。 年龄在30岁以下且已获得硕士学位或与国外同等学历的员工，其工资水平较低。
工资总额为42,308欧元（29,616欧元，其中包括30％的裁定）
必须从国外招聘（博士和医学博士除外）
在NL招募时，不得居住在距荷兰边境不到150公里的居民内（例外博士和医学博士） 授予30％的裁决，期限为5年。
过渡性法律适用于2019年1月1日之前批准的30％裁决。
-ransfer tax needs to be paid when buying Dutch property;
-Paid by the buyer and is a percentage on top of the agreed price of the Dutch property;
-2% tax rate for buyer(s) provided they use the property as primary property. Primary property is the property where you live.
-Mortgage interest costs + costs related to mortgage (notary costs, translation costs, mortgage advisor costs and property valuation costs for bank);
-0% tax (exemption) for firsttime buyer(s) provided buyer is below the age of 35, uses the property as primary propery and the price of the property is below Eur 400.000 and has not used the exemption before.
-Important: the exemption applies for buyers who currently own property as well as they have not used the exemption before! Obviously the buyer must meet the criteria.
转让税2%：
购买荷兰物业时出现的税收；
由买方支付；
是售价的百分比；
主要财产是您居住的财产。
首次购房者的35％年龄以下，以该物业为主要财产，且该物业的价格低于400.000欧元且以前未曾使用过免税，则为0％税（免税）。
重要提示：免税适用于当前拥有财产以及之前从未使用过免税的购房者！显然，买方必须符合条件。
