Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie

Resource Information

The work Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Heffingskorting bij grensoverschrijdende werkzaamheden binnen de Europese Unie

Creator

• Herpen, A. van

Subject

• non-resident alien
• foreign employment
• non-resident
• cross-border worker
• savings
• working abroad

Language

eng

Summary

Analysis of the Netherlands levy rebate system's tenability with EU law in case of cross-border employment situations. A distinction is made between the tax and social security parts of the rebate in various situations. A description is given of a non-resident taxpayer not using the option to be taxed as a resident taxpayer, a non-resident with employment income in the Netherlands, a non-resident with income from a substantial shareholding and/or income from savings and investments and foreign employment income. The last part describes the situation of a resident taxpayer employed in a foreign country, and a non-resident only deriving income from a substantial shareholding and/or income from savings and investments in the Netherlands

Citation source

In: Weekblad fiscaal recht. - Deventer. - Vol. 134 (2005),

Geographic coverage

• European Union
• Europe

Language note

Dutch