The Resource Netherlands : tax treatment of a statutory director in a dual role

Netherlands : tax treatment of a statutory director in a dual role

Label
Netherlands : tax treatment of a statutory director in a dual role
Title
Netherlands : tax treatment of a statutory director in a dual role
Creator
Subject
Language
eng
Summary
Regarding the taxation of directors' fees in cross-border situations, the Dutch tax authorities are increasingly scrutinizing the fees paid to non-resident individuals who are registered with the Dutch Chamber of Commerce as directors of Dutch companies. Another focus group consists of directors of Dutch companies who are US nationals living in the Netherlands and have opted for the "partial non-resident status" under the Netherlands 30% ruling (a 30% tax-free allowance). If an individual has a dual role within a company (i.e. he is both a regular employee and a statutory director), the Dutch tax authorities often regard his total remuneration as being for his role as director. This article discusses the relevant international tax aspects where a taxpayer is considered to be (i) a non-resident of the Netherlands or (ii) a US national (or green-card holder) living in the Netherlands who has opted to be treated as a partial non-resident under the 30% ruling
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
  • Pietersz, M.H
  • Jol, D.T.J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • directors' fees
  • 30% ruling
  • 183 days rule
  • case law
  • employee stock options
  • pension
  • social security
Label
Netherlands : tax treatment of a statutory director in a dual role
Instantiates
Publication
Label
Netherlands : tax treatment of a statutory director in a dual role
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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