Какую страну для иммиграции вы бы выбрали и почему?

[gruscha]

А на основании чего скидка?Какие там, вкрадце , правила налогооблажения?Первый раз слышу, что в Голандии выгоднее работать , чем в Германии.

[DolceVita]

Сообщение от gruscha

А на основании чего скидка?Какие там, вкрадце , правила налогооблажения?

Q: What are the benefits of the 30% ruling in the Netherlands?
The 30% ruling is an arrangement under which 30% of the income of an individual can be paid tax free. This brings the
effective top tax rate down from 52% to 36.4%. In addition to this benefit, the ruling states that employer contributions
to a qualifying international school can be made tax free. Also, the individual can elect to be taxed as a 'partial
nonresident,' which means there is no Dutch passive investment income tax on non-Dutch investments.
To US citizens or US green-card holders, a special provision applies when they are taxed as a partial nonresident.
They are only taxed in the Netherlands to the extent they earn income in the Netherlands (in case they qualify as an
employee), or to the extent they earn income in all countries except as a director of a US company.
Q: What conditions need to be met in order to qualify for the 30% ruling?
To qualify for the ruling:
• The individual needs to be recruited from abroad.
• An application needs to be filed by employer and employee, preferably as quickly as possible. That's
because it will only be granted with retroactive effect when the application is filed within the first four months
after starting employment in the Netherlands. After that date, the ruling will only be applicable as of the first
day of the month, subsequent to the month in which the application was filed.
• The employee needs to have specific expertise which is not readily available on the Dutch employment
market, or qualify for the job rotation test.
• The employer needs to be either obliged to withhold Dutch wage tax, or has volunteered to do so.
• The employer and employee have added specific wording in the employment contract, under which the 30%
ruling, once granted, can actually be implemented.
To determine whether an employee brings specific expertise not readily available on the Dutch employment market,
education, career history and salary are decisive factors. A special facility exists in case individuals have been
employed for at least 2 1/2 years within the same group of companies. Under this special facility, it is easier to qualify
for the ruling.
When granted, the 30% ruling is, in principle, valid for a 10-year period. However, specific rules apply in case the
individual has had periods of prior employment or stay in the Netherlands, in which case the duration will be reduced.
For example, individuals who have spent more than 10 years in the Netherlands in the past, may not be granted the
ruling.
Q: When an individual does not qualify for the 30% ruling, is other tax planning available?
Yes, in the Netherlands possibilities exist to reimburse so called 'extraterritorial expenses' to employees, tax free. To
benefit from this specific provision, it is important to take a close look at the compensation structure to optimize tax
benefits. Examples of extraterritorial expenses are a cost of living allowance, as well as home leave trips.