In the Netherlands, as in the rest of the world, the coronavirus crisis is unfortunately still ongoing. And in order to support citizens and businesses in these difficult times, the Cabinet of Ministers decided to extend a number of measures related to certain tax breaks.
The IRS considers such concessions in the context of two target groups.
1. For business / entrepreneurs
- labor costs scheme - WKR (work-related cost scheme) was significantly expanded, and in 2021 for the first 400 thousand euros, salaries were increased to 3% (in 2020 - 1,7%). However, with a payroll of more than 400 thousand euros WKR in 2021 it will be 1,18% (in 2020 - 1,2%). In other words, you, as an employer, can provide your employees with tax-free allowances, benefits in kind (i.e. not in monetary terms), etc., guided by the scheme WKR, and the amount, for example, 12 thousand euros (400 thousand * 3%) is called free moss (free space). More information on how and for what the schema can be used WKR, you can find here
- a special deferred payment for tax liabilities has been extended until June 30, 2021. Previously, we already wrote that her request was possible only until January 1, 2021, but now the Government has pushed back the "X time". You can take a closer look at this in more detail. here
- From January 1 to June 30, 2021, EMZ / ZZP can reflect at least 24 hours of work per week to meet the hourly criterion of 1225 hours per year for their entrepreneurship, despite the fact that the amount of revenue has decreased significantly. Previously, the Government limited this period from March 1 to October 1, 2020, and we informed you about this in our article
The current changes on this issue were published here
- Until June 30, 2021, the tax authorities do not require strict adherence to certain points on the administration of wages. However, do not forget that before the specified date everything will need to be adjusted in accordance with the law.
- from December 21, 2020 to June 30, 2021, there is a zero VAT rate for: supplies of vaccine against coronavirus, vaccination with this vaccine, as well as supplies of test kits for "corona" and testing itself. In this case, when suppliers apply a 0% rate for the above goods / services, they have the right to deduct the prepaid VAT specified in the purchase documents (purchase-documents).
- attracting medical personnel through employment agencies temporarily, from March 16, 2020 to June 30, 2021, is exempt from VAT. An agency that provides nursing staff for employers may charge the employer only gross payroll costs, which may be increased by an administrative surcharge of up to 5%. Read more about this. here
- From May 25, 2020 to June 30, 2021, supplies of face masks are exempt from VAT. In this case, the sellers of masks have the right to deduct the prepaid VAT specified in purchase-documents.
2. For individuals
- Are you a resident of the Netherlands but working in Germany and receiving the following Corona Crisis Social Security benefits from the German government: Kurzarbeitergeld, Insolvenzgeld or Arbeitslosengeld? Under certain conditions, you do not need to pay tax on these benefits in the Netherlands.
- Are you a resident of the Netherlands, but you worked in Belgium and are now receiving temporary unemployment benefits from there with continued employment? In this case, the benefit is taxed in the country where your salary was previously taxed - i.e. in Belgium.
You can read more about the terms of the supplementary treaties of the Netherlands with Germany and Belgium on the taxation of coronavirus-related benefits by going to по ссылке:
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Publication Date: 19.02.2021
