Geen aangifte inkomstenbelasting voor niet-inwoners van Nederland of werknemers met de 30%-regeling door middel van 13e payroll run, No individual income tax returns for non-resident employees or employees with the 30%-ruling.

1. 13th Payroll run Ruling
“No need to file employee income tax returns”
Chris van Wijngaarden
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2. 13th Payroll Run Ruling
In order to reduce the “costly” administrative burden for you or your employees with
respect to filing individual income tax returns, it is possible (under conditions) to agree a
wage tax Ruling with the Dutch tax authorities to file a 13th payroll run which includes the
income tax rates. As a result, no individual income tax returns have to be filed anymore
for your employees.
The Ruling can be agreed for the following employees:
Employee is not resident of the Netherland and only has Dutch sourced employment income:
Employee is resident of the Netherlands and benefits from the 30%-ruling:
“If you arrange the preparation of the income tax returns for 30 employees for EUR 750 per return per year, your
maximum yearly savings will amount to EUR 22.500. You may only require assistance with respect to a one time Ruling
request and a one time calculation per employee at year end which would maximum amount to EUR 150 per employee”.
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3. Conditions 13th payroll Run
Conditions:
The employee has been employed by your company for the whole tax year or has - demonstrably - in the
relevant year only received income from your company and has no other income in or from the
Netherlands:
Your company can (and is able to) and wishes to carry out the payroll calculation and they have the
required expertise - internally or externally - at their disposal:
An information system will be used with which your company will carry out the payroll administration in
good time and in full (including all pay-related components):
Your company is responsible for the whole and accurate processing of the payroll administration and can
be called to account for it:
The employee will declare in writing, that the working method will be applied, and that he/she agrees with
this working method:
Your company keep the employee's written agreement and this ruling with the payroll administration
records.
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4. Ruling request and implementation
Ruling request:
Contact DTA including formal written request:
Employees to declare approval and sign statements:
Inform DTA:
Year end income tax calculations applying year table income tax rates and include correct amount of
taxes in payroll return:
Please contact Chris van Wijngaarden for any questions and or a specific fee quote for your situation.
Contact details:
Chris van Wijngaarden | Partner Compensation tax
T. +31 (0)20 4356404
E. Chris.vanwijngaarden@taxand.nl
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