Реферат: Налоговая система Нидерландов

4.1 Taxpayers: residents and non-residents

Under the present Income Tax Act residents are liable for income tax on their world-wide income. Non-residents are taxed only on the income from a limited number of sources in the Netherlands. The Netherlands has concluded a large number of double taxation conventions to prevent the double taxation of world-wide income. If no convention is applicable, tax relief may be obtained on the basis of the Unilateral Decree for the prevention of double taxation. (If certain requirements are met, foreign employees temporarily posted to the Netherlands may request the application of a special tax arrangement known as the 35% rule, see 4.4.)

The legal definition stipulates that a taxpayer's place of residence is determined 'according to circumstances'. Several factors are of relevance when deciding whether the taxpayer maintains personal and economic ties with the Netherlands. These include a family home, employment, or registration in a municipal register. Nationality is not a determining factor, but it may be relevant in some cases. The law also provides for a number of special cases. The crews of ships and aircraft with a home harbour or airport in the Netherlands are deemed to be residents of the Netherlands unless they have established residence abroad. Dutch diplomats and other civil servants serving abroad remain residents of the Netherlands. Foreign diplomats and the staff of certain international institutions are exempt from Dutch income tax.

If both spouses are resident in the Netherlands then married couples are taxed individually on their personal income (business profits, salary, pension, etc.) less certain deductions, allowances and premiums. Investment income and non-source related deductions such as certain personal obligations and exceptional expenses are attributed to the spouse with the highest personal income. If only one of the spouses is resident in the Netherlands then their incomes are regarded as completely separate.

4.2 Taxbase and rates

4.2.1. Taxable income of residents

The tax year for persons is the calendar year. Residents are taxed on their total gross income, which is the income from all domestic and foreign sources less the associated expenses. This income may be further reduced by certain deductions and allowances not directly related to a specific source of income. The balance is the total net income. This total net income is further reduced by the deduction of losses and a personal allowance before tax is levied. The result is the taxable amount, which is calculated as shown below. The various terms are explained in sections 4.2.3 and 4.2.4.

4.2.2. Tax rates and personal allowances

Income tax is levied on the taxable amount calculated as shown above. This is a progressive tax. The rates are:

The 33.90% rate is comprised of 4.5% tax and 29.40% social security contributions, the second rate is comprised of 8.55% tax and 29.40% social security contributions, whilst the 50% and 60% rates consist solely of tax. A rate of 16% (first rate) and 20.05% (second rate) is applicable to persons aged 65 and over, as they are no longer liable for several social security contributions.

The above diagram shows that a personal allowance is deducted from the total net income before tax is levied. The level of this allowance is determined by the tax class to which the person is assigned. This level depends on the individual circumstances. The basic personal allowance is NLG 8,950. For married or single persons with a spouse or partner without an income the personal allowance is NLG 17,473. For single parents with children living with them the allowance is NLG 15,768. For single parents 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

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