Reader question: Who can help me with my tax papers?

By Submitted Message
Posted in Reader question
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June 17, 2017

Dear readers,

I'm having trouble filling out my tax papers. I have deregistered, seafaring, income from the Netherlands and abroad. Am I still insured for the social laws in NL.

Received a message asking me to fill in my 2015 tax papers as a non-resident taxpayer and have a few questions about this.

Who can help me further?

Regards,

Arie

7 responses to “Reader question: Who can help me with my tax papers?”

  1. Joe the farmer says up

    Send me an email, my brother can help you

  2. Lammert de Haan says up

    I can well imagine that such a declaration could cause problems, Arie.

    I understand from your question that you sail in international traffic for, among others, a Dutch company. The income obtained from this is taxed in the Netherlands.

    It becomes more difficult if the Dutch company conducts its business with the help of a permanent establishment (in this case) established in Thailand. In that case, an allocation/distribution must take place between the Dutch company and its permanent establishment established in Thailand. There are fixed rules for this.

    Articles 7 and 8 of the Netherlands-Thailand Tax Treaty contain, where applicable, the following provisions:

    “Article 7. Profit from business
    1. The profits of an enterprise of one of the States shall be taxable only in that State, unless the enterprise carries on business in the other State through a permanent establishment situated therein. If the enterprise so carries on a business, the profits of the enterprise may be taxed in the other State, but only so much as is attributable to that permanent establishment.
    2. Where an enterprise of one of the States carries on business in the other State through a permanent establishment situated therein, there shall be attributed in each of the States to that permanent establishment the profits which it might be expected to derive if it an independent enterprise which would carry on the same or similar activities under the same or similar circumstances and which would enter into transactions entirely independently with the enterprise of which it is a permanent establishment.”

    “Article 8. Maritime and aviation
    1. Profits or income of an enterprise of one of the States arising from the operation of aircraft in international traffic shall be taxable only in that State.
    2. Where, under Article 7, an enterprise of one of the States which operates ships in international traffic may be taxed in the other State, the tax charged in that other State shall be reduced by an amount equal to 50 percent thereof.”

    To be able to make a good judgment about the situation that applies to you, it is necessary to have much more information. However, due to privacy concerns, a public blog is not suitable for this.

    For further information you can always contact me at: [email protected]
    or via the contact form on my website: http://www.lammertdehaan.heerenveennet.nl.

    Lammert de Haan, tax lawyer (specialized in international tax law and social insurance)

    • Rob E says up

      This is only half the truth. Depends entirely on where Arie sails. Arie will let you know how to reach you.

      • Lammert de Haan says up

        That's a little crazy, Rob E. There are no half-truths in my field. However, in the absence of sufficient information, you sometimes have to limit yourself to generalities (although asking for more information).

        I could have given an entire speech, ranging from not taxed at all in the Netherlands, in view of the provisions of Article 7.2, seventh paragraph, of the Income Tax Act 2001 (a court ruling from 2015) to fully taxed in the Netherlands , but that didn't seem useful to me. And to deal with all relevant judicial decisions at this stage seemed a bit too much to me. Then you quickly end up with a reference work of a few hundred pages.

        It seems more obvious to me to provide him with advice more tailored to his situation, based on sufficient information from Arie. This includes matters such as: where does he sail (international traffic or Thai inland waterways), where does he sail (e.g. a dredging vessel with or without its own propulsion), does he work as an employee of a Dutch entrepreneur or on a contract basis with intermediaries/agents and if he works for a Dutch company, it also has an independent branch in Thailand, etc. etc. Now I read in his question that he is insured for the Dutch national insurance and that already points in a certain direction, but I have the "bad ” trait of not taking anything for granted. In that sense, for me, tax law is also an exact science, which does not consist of half-truths.

  3. Roel says up

    Dear Ari,

    It would have been better to report how to get in touch with you. When I know I will contact you.

  4. paul vermy says up

    Dear Ari,

    Get advice from Lammert de Haan. You can't find a better one

    • Arie says up

      Dear Paul,

      I will contact Lammert de Haan


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