Voor wie geldt de verplichte melding?

De meldingsplicht geldt voor buitenlandse werkgevers en zelfstandigen uit de Europese Unie, een ander land binnen de Europese Economische Ruimte (EER) of Zwitserland.

Wanneer melden?

U bent vanaf 1 maart 2020 verplicht uw nieuwe diensten te melden. U kunt diensten die op of na 1 maart beginnen echter al vanaf 10 februari 2020 melden.

Jaarmelding

U kunt gebruik maken van de jaarmelding als u als dienstverrichter of zelfstandige werkzaam bent in de sector Goederenvervoer over de weg (SBI H 49.4). Dit geldt ook als u in opdracht van een in Nederland gevestigd bedrijf diensten levert. In deze gevallen hoeft u zich maar één keer per jaar te melden.

Hoe kan ik melden?

Voor meldingen is een speciale website beschikbaar. Meldingen dient u digitaal in te dienen. Dit kan onder meer met behulp van eHerkenning.

Let op! De meldingsplicht geldt niet voor personenvervoer en voor vervoer over het water.

Heeft u vragen over de verplichte melding, neem dan contact met ons op.

1. Make optimum use of the allowance in the labor costs scheme (WKR)

This year you should also pay out allowances and benefits to your employees that are tax-free up to an amount of 1.2% of the total wage bill of your company. Make optimal use of this allowance and remember that next year this allowance amounts to 1.7% and 1.2% of the excess for the first € 400,000 of your wage bill. If you are running out of allowance for this year, it is better to postpone any reimbursements and provisions until 2020. If you exceed the allowance, as an employer you will pay 80% tax on the excess. Even as a director and major shareholder (DGA), you may use the allowance in the WKR.

2. Pay dividends out this year

In 2020 the tax rate for box 2 will increase from 25 to 26.25%. From 2021 a further increase to 26.9% will apply. It may therefore be worthwhile to make any possible dividend payment before 2020, especially if you use the dividend for expenses or use it to repay a loan. Keep in mind that if you do not spend it before 1 January 2020, you will then pay tax on private dividends as per box 3. How much tax you pay will depend on the size of your assets. This can total a maximum of 1.68% on your assets. You can prevent this by returning the dividend amount to be paid back as a share premium in box 2. Discuss the best options that apply to your situation with your adviser.

3. Purchase an electric car before 2020

If you plan to purchase an electric car, it is advisable to make your purchase before the end of 2019. From 2020, the 4% surcharge for electric cars will double to 8%. In addition, this 8% will only apply to the first € 45,000 of the sale price, instead of the first € 50,000 as is currently the case. You will have to pay 22% on the excess. The low additional tax liability applies for a period of 60 months from the date of first purchase.

4. Avoid a divestment surcharge

If you made use of the investment allowance in 2015 and you plan to sell the business asset again, you will have to deal with the divestment premium. This means that you must repay part of the investment allowance that you received at that time. You can prevent this by not selling the asset until 2020.

5. Take the allowance test into account

If you wish to be eligible for tax benefits, ensure that you do not have an excess of capital on January 1 of next year. For the healthcare allowance and child-related credits, the maximum for 2019 is € 114,776. If you have a partner, a maximum of € 145,136 applies. For the housing allowance a maximum of € 30,360 applies, rising to € 60,720 if you have a partner. The amounts for 2020 are not yet known but are expected to increase slightly. If you have assets above these limits and you are entitled to one or more allowances, it may be wise to reduce your assets. This can be done, for example, by repaying part of your mortgage or by bringing forward a planned large purchase. Entrepreneurs can also reduce the flow of assets from the company to their private funds, or transfer assets from their private funds back to the company. Take good advice if you need to take action to make sure you make the best possible decision for your situation.

6. Reduce your regular DGA salary

Cost reimbursements can be deducted from your regular salary. It does not matter whether these cost reimbursements are taxed or untaxed. Consider, for example, applying a tax-free allowance for meals or travel expenses. The addition for private use of the company car also counts towards your regular salary. For a car worth € 60,000 with a liability of 22%, you could reduce your salary by 60,000 x 22% = € 13,200. As a result of the reduction in salary (which must be at least € 45,000 in 2019) you will pay less tax in box 1.

7. Make any necessary submissions this year to avoid fines

If you do not declare income in box 2, you are likely to receive a subsequent claim and a fine. You can prevent or reduce any fine this year by submitting your return on time. This means that you still declare any income within two years after you made (or should have made) a declaration. If you declare the income after these two years, you will receive a lower fine. This ‘voluntary disclosure scheme’ now also applies to income that is taxed in box 2, such as dividends. This option will disappear in 2020.
The voluntary disclosure scheme now also applies to domestic income in box 3, but that too will disappear from 2020. Therefore, if you have withheld income from box 2, or not yet declared domestic income from box 3, you should submit this before the end of the year if you wish to avoid additional claims and fines.

8. Take advantage of the new allowances for bicycles

A new scheme for company bicycles will be introduced in 2020. Just as with cars, if it is available for private use a liability is calculated based on the recommended retail price of the bicycle. If the bicycle is available for commuting, it is automatically assumed that you also use the bicycle for private purposes. The liability for the bicycle will amount to 7% of the retail price. This liability is counted as your income and you must pay tax on it. The liability does not include any accessories that are purchased, such as waterproof clothing, panniers etc. The normal rules of the labor costs scheme apply here. You can respond to the new scheme by purchasing a bicycle from 2020 onwards. Until then, you can, use your own bicycle for business trips, including commuting, and charge € 0.19 / km for this to your profits. If possible, you can also still coordinate with the tax authorities to apply the 7% surcharge.

9. Final possibility for reduction in accrued self-managed pension funds

As of July 1, 2017, the accrual of your own pension has no longer been possible. As a DGA, you still have until 2019 to choose what you want to do with the pension that you have already accrued. You can:

• ‘stamp’ the pension tax free to its tax value, then surrender it to a 19.5% discount that does not include retrospective interest;
• silently and tax free ‘stamp’ your pension to its tax value, then convert it into a retirement obligation;
• freeze the existing pension under your own management.

The discount is applied to the tax value of the pension as it stood on 31st December 2015, or to the tax value on the surrender date if it is lower than the value was at the end of 2015. If you pay it off in 2019, you therefore owe income tax on 80.5% of the tax balance sheet value as of December 31st, 2015. The difference between the tax value on the surrender date and the tax value on December 31st, 2015 is 100% taxable. If you surrender in 2019 you will not be charged 20% retrospective interest.

10. Reduce your assets in box 3

If you have a lot of private assets, you must pay tax on them in box 3. This tax increases as you acquire more capital. In 2019, you will pay 1.68% tax on taxable capital of more than € 989,736, regardless of the return achieved. With a high level of private capital, it can therefore be worthwhile to use part of it within your company. This means you will pay less tax in box 3.

What are the rules at present (2019)?

As of 1 July 2015, employers can issue three fixed-term employment contracts over a two-year period. When either the fourth employment contract in the series is signed, or if the maximum period of two years in service is exceeded, the contract then becomes one of indefinite length. Attention: the sequence of contracts only resets to zero if there is at least 6 months between two contracts.

Important! The Catering CAO allows shorter interim periods for seasonal labor based on climate and nature. After short term seasonal labor has been completed, employers can then revert to contract lengths of more than three months.

As of 1st January 2020

As of 1st January 2020, the maximum period will be extended from two to three years. The maximum number of contracts within this period remains three, and the interruption period also remains set at six months. With a collective labor agreement this period can be shortened to three months.

Transition allowance rules are also changing

Until 1 January 2020, an employee is only entitled to a transition allowance after two years of service, whereby the allowance is calculated from the first day of their employment. From 1 January 2020, the transition allowance will be calculated and paid from day one of any contract. This also applies to dismissal during the probationary period and to any fixed-term contract that is not extended by the employer. The contract must be terminated by the employer for these rules to apply. The previous arrangements regarding transition allowance (lower allowance for smaller businesses and extended build-up for older employees) expire with effect from 1 January 2020. The accrual for on-call workers is calculated using the average number of hours worked each month.

If the employment contract is shorter than one month, the total amount of gross salary paid is used as the starting point. Please note: if you have already stated in the employment contract that the agreement will be terminated at the end-date specified in the contract, you will automatically also owe a transition payment, because the contract will therefore be terminated at the request of the employer.

Summary

As of 2020, once an employee has been issued with three employment contracts - or after just three years - an employment contract for an indefinite period will apply. The transition payment rules will apply from day one.

1. Introduction of two-band system in 2020

From 2020 there will be only two instead of four bands for income tax for people below state pension age. The basic rate of 37.35% will then apply up to an income of € 68,507. Above this threshold the top rate of 49.5% will apply.

People who have reached state pension age will be subject to an adjusted basic rate of 19.45% up to an income of around € 35,000. In addition, the rate of 37.35% will apply up to an income of € 68,507 and above this the top rate of 49.5%.

As a result of the introduction of the two-band system, the tax levied on income will fall by around 2%.

2. Top rate of corporation tax to remain at 25% in 2020

Contrary to previous agreements, the top rate of corporation tax will remain at 25%. This rate, which applies to profits in excess of € 200,000, will, however, be lowered to 21.7% in 2021.

With effect from 1 January 2020 the lowest rate of corporation tax will be 16.5%. In 2021 this rate, applicable to taxable amounts up to € 200,000, will be reduced further to 15%.

3. Employed person’s tax credit to rise more quickly and self-employed person’s allowance to fall at a faster rate

In anticipation of proposals designed to future-proof the labour market, the employed person’s tax credit will rise more quickly and the self-employed person’s allowance will fall at a faster rate. In 2020 the maximum employed person’s tax credit will amount to € 3,819 (€ 3,399 in 2019) and the maximum self-employed person’s allowance € 7,030 (€ 7,280 in 2019). The self-employed person’s allowance will be reduced to a maximum of € 5,000 by 2028.

4. Four changes to the work-related expenses scheme

Following the evaluation of the work-related expenses scheme (WKR), four changes are being proposed with effect from 1 January 2020.

1. An increase in the fixed budget to 1.7% of the total wage bill up to and including € 400,000.
2. The reimbursement of the costs associated with a certificate of good conduct will be specifically exempted.
3. The final levy under the WKR may be declared in the second tax period instead of in the first tax period of the following calendar year.
4. The value of a company’s own products that have been purchased by an employee is measured at the fair value.

5. Reduction in VAT rate for electronic publications

With effect from 1 January 2020 the rate applicable to electronic publications (books, educational information, daily and weekly newspapers, magazines and other periodicals that are published at least three times a year) will be reduced from 21% to 9%.

In addition, access to news websites, such as those offered by daily and weekly newspapers and magazines, will also fall under the reduced rate. However, this is on condition that the content does not consist exclusively or primarily of advertising material, video content or listenable music.

6. Increase in transfer tax on non-residential properties to 7%

With effect from 1 January 2021 the transfer tax on non-residential properties will be raised by 1% to 7%. Such properties include commercial buildings, hotels and guest houses, business premises and land intended for residential construction. The transfer tax on residential properties will remain at 2%.

7. Increase in addition to taxable income for private use of electric cars

With effect from 1 January 2020 the addition to taxable income for the private use of electric cars will increase to 8% (2019 4%) on a maximum of € 45,000. Is the list price more than € 45,000? In that case the normal addition of 22% will apply on the amount above this figure.

In 2021 the addition will rise to 12% on a maximum of € 40,000. If the list price exceeds € 40,000, the addition will be 22% on the amount above this figure. In 2022, 2023 and 2024 the addition will be 16% on € 40,000, and in 2025 17% on € 40,000. Ultimately, by 2026 the addition for electric cars will also amount to 22%.

8. Introduction of withholding tax in 2021

Withholding tax on interest and royalties will be introduced with effect from 1 January 2021. The rate will be linked to the top rate of corporation tax, which will amount to 21.7% in 2021.

9. Abolition of payment discount for corporation tax in 2021

With effect from 1 January 2021 the payment discount for corporation tax will be abolished. From that point on, companies that settle their corporation tax assessment in advance in a single payment will no longer receive a discount.

10. Abolition of study allowance

It is proposed that the study-cost allowance for income tax purposes be abolished. The study allowance will be replaced by the STAP budget subsidy scheme (learning and development budget intended to enhance a person’s labour market position) for people with a link to the Dutch labour market. Further details about the STAP budget subsidy scheme are not yet available. Consequently, the study allowance will not be abolished until after 2020.

What was missing from Minister Hoekstra’s briefcase?

In addition to the top ten most important changes from the 2020 Tax Plan, as outlined above, a number of legislative proposals were missing. These include, for example, a proposal to replace the current Assessment of Employment Relationships Deregulation Act to future-proof the labour market, and a proposal relating to the previously announced change to the tax levied in box 3. A legislative proposal relating to the taxation of excessive loans received by shareholders from their own company, commonly known as the ‘dga’ (director and principal shareholder) tax, will also follow in the fourth quarter.

Only business expenses

It is only possible to reclaim VAT on business expenses. For example, the vat paid for your hotel costs whilst attending a conference abroad.

Expenditures abroad

In order to reclaim your VAT from other EU-countries, a special rule applies. The VAT paid on these expenses can be reclaimed digitally through the Dutch Tax authorities. You can log on to the website of the Dutch Tax Authorities (Belastingdienst.nl and search for ‘Reclaim VAT from the EU’). In order to do so, you will need login details which you need to apply timely and digitally.

Be aware

The deadline for reclaiming VAT, which was paid during 2018, is 1 October 2019. Make sure to apply your login details well on time, if you haven’t done that so far, because processing the reclaim request could take up to 4 weeks.

Limit of € 50

You could reclaim VAT from other EU-countries as long as you cross the limit of € 50 per country. If you reclaim a smaller amount than the previous mentioned € 50, there is no certainty on whether you actually would get the VAT back.

Be aware

Reclaim your paid VAT from the UK as soon as possible because of the Brexit. According to the situation now, the Brexit will take place no later than 31 October 2019.

Scan invoices

Reclaiming VAT from another EU-country can be a considerable administrative task. For example, you could be required to scan invoices. Therefore, in most occasions it is not worth it to reclaim small amounts of paid VAT.

Paid VAT outside the EU

If you want to reclaim paid VAT from outside the EU, you are required to contact the Tax Authorities of that country. They can provide you with the information about whether it is possible to reclaim that paid VAT and which conditions apply for reclaiming your VAT from that country.

Trade unions and leading agricultural and horticultural organizations have set up the Flexible Accommodation Agricultural Quality Certificate to guarantee the quality of housing for migrant workers. Annual reports from the SZW inspection service report regular issues with temporary accommodation for transient labor. It is estimated that every year around a hundred thousand such migrants require accommodation while working in the agricultural sector.

Certificate for Quality and Safety

The Flexible Accommodation Agricultural Quality Certificate guarantees the quality and safety of short-term housing offered to migrant workers. Employers with this certificate can deduct a maximum of 20% of minimum wage of the staff for whom such accommodation is provided. The certification document sets out clear rules on cooking facilities, sanitary ware, hygiene and maintenance, among others.

These standards have been set by employee and employer organizations using earlier collective agreements as a starting point. A company must undergo an annual inspection to receive valid certification. LTO Nederland will manage the certification process and it will be introduced in phases. They expect that at least a thousand businesses will start using the quality mark.

Transition Period

The Ministry of Social Affairs and Employment has established a transitional period until 1 September 2020. This will enable businesses that offer accommodation to adjust the rent to the wage paid to the worker according to the new rules. No fines will be awarded until after the transition period has expired.

Who receives a Declaration Form?

You will only be asked to declare your global income if either you or your partner live outside the Netherlands and receive a tax allowance, such as the healthcare or childcare allowance. You will also receive this form if you or a family member has lived outside the Netherlands and paid a ZVW foreign contribution to the Central Administration Office (CAK).

What is Global Income?

Your global income is your combined income from the Netherlands and all other countries combined. For example, if you enjoy profits abroad and a fixed salary in the Netherlands.

Why is your Global Income Important?

The following amounts are determined using your worldwide income:

• your final allowance entitlement
• your ZVW final foreign contribution
• your contribution from (to?) the CAK

Any amounts that you have already received plus any contributions that you have previously  paid are only provisional and can only be definitively determined after your world income has been declared. After this statement has been submitted you will receive a decision from the Tax Authorities. This will state your global income, divided into income taxed both in the Netherlands and abroad.

Important! If you do not declare your worldwide income, you must, among other things, repay any allowances that you have already received.

Requesting a delay?

If you are unable to return the statement on time, it is important to request a delay before the final delivery date on your statement.

What is an on-demand employment contract?

An on-demand employment contract is a collective term for zero-hour contracts and ‘min-max’ contracts. This means contracts with a deferred performance obligation: the employer calls on the employee if there is work available and the employee is subsequently obliged to come. It is a characteristic of such contracts that the number of hours to be worked is not clearly defined.

There is a clear definition of an on-demand employment contract: an on-demand agreement is when the (hours) scope of the work to be performed is not explicitly defined as a specific number of hours per period (at most one month or year), and where the salary payment is not uniformly spread over that time period.

Reimbursed accessibility services are not considered on-demand agreements.

Changes to procedure for requesting work

If the number of hours to be worked is not clearly defined, the employer must now make a request to the employee at least four days in advance of the work required, otherwise the employee is not obliged to agree to perform that work.

How must this request be made? This must be done in writing or digitally (for example by e-mail or WhatsApp). If the employer does not do this, the request has not been made correctly. With a collective labor agreement, a shorter request term can be agreed (but never less than 24 hours).

If the request is (partially) withdrawn within four days from the start of the work, or if the employer changes the times, the employee is entitled to wage payment for the period for which he was originally called.

Tip! Withdraw a request in writing, as an oral withdrawal is not legally valid. You must then still pay the wage for the hours for which the employee was originally summoned.

Offer of fixed work amounts

An important change is the requirement to offer a fixed amount of work. The government wants employers to offer employees (annually, in the 13th month) a fixed number of working hours, during which the payment of wages is not excluded.

This offer of a fixed number of hours should be based on the average amount of work in the previous twelve months (the reference period).

If the employer does not make such an offer, the employee is entitled to the unused wages from the latest date when the employer should have made the offer. The government now proposes that in such cases there is a right to wage payment for the hours that the employee would have worked if the employer had made the offer and the employee had agreed to it.

For employees who have been working for more than twelve months on an on-demand contract, a transitional provision is included that stipulates that the employer must submit an offer for a fixed number of hours of work within one month of the time this amendment becomes law.

Caution! The legislative proposals for on-demand employment contracts must take effect on 1 January 2020.

Deal or no deal?

This postponement means that the UK has up until to the last day of October to agree with the withdrawal agreement that Prime Minister May agreed with other EU leaders, or to offer alternatives. However, Donald Tusk, President of the European Council, indicated that the Withdrawal Agreement cannot be renegotiated.

Now that the UK has received an extension, the immediate danger of a hard Brexit, or 'no deal' Brexit has been averted. The UK should have left the EU on Friday 12th April.

Effects on VAT

This postponement means that there are no immediate changes to indirect taxation, including VAT. Without this postponement and without a deal in place, the UK would have become a so-called 'third country' upon the original exit date.

A consequence of this would have been that when importing and exporting to and from the United Kingdom, VAT must be declared and paid at the border, unless you have a so-called Article 23 license. Possession of this license means that you do not have to pay VAT at the border, but can instead transfer it to your VAT return. These rules are now expected to apply from October 31st of this year.

Transition Rules

The consequences for direct taxes - such as income tax - would have remained limited, even without this extension. This is because the transitional rules regarding Brexit: in the case of leaving without a deal there would be assumed that the United Kingdom would remain part of the EU until 2020.

Let op! De deadline voor de Brexit is nu 12 april (eerder was dat 29 maart). Maar gisteren kondigde premier May van het Verenigd Koninkrijk (VK) aan dat ze uitstel van de Brexit wil tot 22 mei. De 27 andere EU-lidstaten moeten unaniem instemmen met dit verzoek.

Gevolgen directe belastingen

De gevolgen voor de meeste directe belastingen zijn door het overgangsrecht beperkt. Dit betekent dat voor directe belastingen, zoals de loon- en inkomstenbelasting, bij een no deal tot en met 2019 ervan wordt uitgegaan alsof het VK nog steeds lid van de EU is.

Lopende boekjaren

Het overgangsrecht heeft volgens de toelichting alleen betrekking op lopende boekjaren. Dit betekent dat een no-deal-Brexit gevolgen heeft voor boekjaren die beginnen na de datum van de terugtrekking van het Verenigd Koninkrijk.

Sociale zekerheid

Een no-deal-Brexit heeft volgens de staatssecretaris ook tot gevolg dat de bestaande Europese regelgeving op het gebied van sociale zekerheid niet meer geldt in de relatie met het Verenigd Koninkrijk. Na een no-deal-Brexit wordt dus teruggevallen op het nationale recht.

Let op! Hierdoor kan de verzekeringsplicht van personen die zich bevinden in een grensoverschrijdende situatie met het Verenigd Koninkrijk vanaf de datum van de Brexit al wijzigen.

Dit betekent dat de verzekeringsplicht opnieuw moet worden vastgesteld aan de hand van nationale wetgeving. Dit kan leiden tot gevallen van dubbel verzekerd dan wel onverzekerd zijn en daarmee van dubbele premiebetaling of afwezigheid van premiebetaling.

Om dit te voorkomen zijn afspraken nodig over de coördinatie van de nationale bepalingen inzake de sociale verzekeringen. Bezien wordt nog welke mogelijke afspraken er met het Verenigd Koninkrijk gemaakt kunnen worden.

Tip! Tref nu alvast voorbereidingen om uw personeel zelf te verzekeren tegen bijvoorbeeld arbeidsongeschiktheid als u het risico van niet-verzekerd zijn, wilt voorkomen.

Toeslagen

Britten die in Nederland recht hebben op toeslagen, hebben begin januari een brief ontvangen met meer informatie. Daarnaast is een brief in voorbereiding over de veranderingen op het terrein van toeslagen aan Nederlandse toeslaggerechtigden in het Verenigd Koninkrijk.

Ontvangers van een toeslag die hun toeslag kwijtraken bij een harde Brexit, moeten deze in beginsel zelf stopzetten. De Belastingdienst is echter van plan de toeslagen zelf stop te zetten als deze nog niet door de burger zijn stopgezet.

Deelnemingsvrijstelling

Met de deelnemingsvrijstelling voorkomt u dat winst die al eerder is belast bij een dochtermaatschappij, nog een keer wordt belast bij de moedermaatschappij. Wanneer door een harde Brexit niet meer wordt voldaan aan de voorwaarden voor de deelnemingsvrijstelling, betekent dit dat voordelen van de deelneming die zijn toe te rekenen aan de periode van vóór de Brexit, zijn vrijgesteld. Daarentegen zijn de voordelen die zijn toe te rekenen aan de periode na de Brexit, niet vrijgesteld. Deze voordelen zouden dus moeten worden gesplitst. Dit leidt tot administratieve lasten voor de betreffende bv's en tot uitvoeringslasten voor de Belastingdienst. Door het aangekondigde overgangsrecht hoeft dit voor het jaar 2019 echter niet plaats te vinden. De knip zit dan dus per einde boekjaar.

Fiscale eenheid

Door het aangekondigde overgangsrecht wordt het Verenigd Koninkrijk geacht nog deel uit te maken van de EU gedurende het gehele boekjaar dat is begonnen vóór of op de datum van de no-deal-Brexit. Dit heeft tot gevolg dat een fiscale eenheid die door de Brexit zou verbreken, niet op de dag na de datum van de Brexit verbreekt, maar uiterlijk aan het einde van het boekjaar.

Dividendbelasting

Er komt geen overgangsrecht voor dividendbelasting die betaald moet worden over dividenduitkeringen na de datum van de Brexit. Bij een no-deal-Brexit is de datum van uittreding voor de verschuldigdheid van dividendbelasting dus bepalend.