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THE NETHERLANDS: The Netherlands tax authorities publish new Decree on 30% tax regime for extraterritorial employees

The Netherlands tax authorities have published the Decree of 24 August 2005 (Nr. CPP2005/464M) on the application of the 30% income tax regime for extra territorial employees. The Decree is composed of a compilation of several previous decrees, and several Question and Answer decrees. There are not many new developments; the most important additions appear to be that it has been confirmed that non-cash wage elements may also wholly or partly be treated as exempt reimbursements, and that in case of reassessment the reassessed wage may itself also be treated according to the 30% tax regime. In the Decree the tax authorities have included a model paragraph that could be included in the labour agreement between the employer and a qualifying extra-territorial employee. Finally, the Decree is also recognised by the Netherlands authorities that take care of the levying of the employee social insurances and therefore also applicable for the levying of these premiums.
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The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


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