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Reader question: Exemption from payroll taxes in the Netherlands

By Submitted Message
Posted in Reader question
Tags: ,
November 25 2017

Dear readers,

I am a Dutch seafarer employed by a Dutch shipping company. Married to a Thai and living in Thailand in our own home. Have been deregistered GBA in the Netherlands.

Now, when I applied to the Tax and Customs Administration for an exemption from payroll taxes, my employer received the answer that this was unfortunately not possible.

But is this true? Can I object to this with the Tax and Customs Administration?

Regards,

Helmet

Number of times read: 180

7 responses to “Reader question: Exemption from payroll taxes in the Netherlands”

  1. steven says up
    25 November 2017 at 10: 04

    Employed by a Dutch shipping company, so I assume liable for tax in the Netherlands:
    “Most tax treaties stipulate that the employee's country of employment has the right to tax the wages the employee earns there. “.

    • Pieter says up
      25 November 2017 at 12: 05

      Seems to me that the tax treaty Netherlands Thailand (art 18) has stipulated that tax is levied in the country of residence.

      • Lammert de Haan says up
        25 November 2017 at 14: 27

        Article 18 of the Treaty deals with pensions and annuities, Pieter.

  2. Kidney says up
    25 November 2017 at 11: 33

    You still have income in the Netherlands

    If you do not live in the Netherlands, but do have income from the Netherlands, it must be assessed whether you are compulsorily insured under the Dutch national insurance schemes. This depends on the income you have in the Netherlands. You are compulsorily insured for all national insurance schemes in the following situations:

    Your income from activities performed as an employee in the Netherlands is subject to wage tax. The condition is that the work is performed exclusively in the Netherlands. You will also remain insured during periods when your work is temporarily interrupted due to illness, pregnancy, accident, unemployment, paid leave, strike or lock-out.
    You do not live in the Netherlands, but you perform your activities exclusively in the Netherlands as a self-employed person.
    You are part of the staff on means of transport of a Dutch company (also in inland shipping and Rhine shipping). Additional conditions are that you do not exclusively work in your country of residence and you do not work at a foreign branch or a foreign permanent representation of a Dutch company.
    In some special situations, your compulsory insurance for the national insurance schemes in the Netherlands will continue to exist. Examples of this are:

    You are deployed as a military or other civil servant.
    You will be posted as an employee with a secondment statement (a statement from the Social Insurance Bank showing that you are socially insured in the Netherlands during the period of secondment).

    The advantage is that you can now take out health insurance in the Netherlands and you still accrue state pension

  3. Rob Thai Mai says up
    25 November 2017 at 12: 33

    For seafarers it is as follows: The flag under which the ship is sailing is obliged to collect the “wage” tax. So if it is a Dutch flag, then the Netherlands is the tax country. If it is a different "cheaper" flag, then that country is subject to tax, but remember the 2% state pension per year that you will miss later

  4. Lammert de Haan says up
    25 November 2017 at 13: 30

    Dear Casco,

    I assume that you, living in Thailand, work for a Dutch shipping company on board a ship that sails in international traffic. That is something I frequently encounter in my tax consultancy practice. And then the answer from the Tax and Customs Administration is correct.

    Article 15(3) of the Netherlands-Thailand Tax Treaty provides for this as follows:

    “Article 15. Personal Labor
    3. Notwithstanding the foregoing provisions of this Article, remuneration in respect of employment exercised on board a ship or aircraft in international traffic may be taxed in the State in which the place of effective management of the enterprise is situated.”

    The first two paragraphs do not apply as they relate to different types of remuneration.

    I am surprised that your employer is not aware of this.

    • Lammert de Haan says up
      26 November 2017 at 15: 27

      Dear Casco,

      To avoid any misunderstanding, I would like to add the following to my previous post.

      In your question you speak about the refusal by the Tax and Customs Administration of an exemption from withholding “payroll tax”. Their answer is correct. But bear in mind that “loonbelasting” consists of two components, namely the wage tax and the national insurance contributions. The latter should not be withheld by your employer, as you do not fall within the circle of compulsory insured persons for the national insurance schemes. However, I assume that your employer is aware of this.

      As of 2018, this will change for seafarers in international traffic.

      It is perfectly clear that the Tax and Customs Administration does not grant an exemption for this. My wife does not have a car. This is in my name. She therefore does not pay motor vehicle tax. But you cannot speak of an exemption granted to her for motor vehicle tax. After all, she does not fall within the circle of taxpayers for this tax.


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