Thailand question: Tax resident Thailand but UWV deducts wage tax (NT Green rate) from my benefit?
I have been living and working in Thailand with a Wajong benefit for several years. This has been fully arranged with UWV and I adhere to all rules and agreements. Now, on June 8, I read the message by Hans Bos that the payroll tax exemption will expire on January 1, 2024. Now UWV has been deducting payroll tax (NT Groen rate) from my benefit for years.
Exemption from payroll tax now that I live in Thailand?
Much has been written about it, but I still want to say something about my problem. I recently moved to Thailand and received my benefit specification from Achmea for my company pension. I saw that full national insurance contributions and ZVW contributions had been deducted. Well, I don't mind paying payroll tax in NL, but national insurance contributions and ZVW premiums to which I am not entitled as a deregistered person (registered in RNI) are unjustified.
New tax treaty between the Netherlands and Thailand and exemption from payroll tax?
As for that treaty that Thailand and the Netherlands have concocted. Is it now the case that the exemption from payroll tax on your pension from work lapses and that the approximately 19% payroll tax is therefore deducted from your gross pension?
Reader question: What exactly is the situation with the deduction of payroll tax and ZVW from my pension?
On the site I found a lot of interesting information about emigrating to Thailand. Very educational and useful. The information about deductions from the pension benefit if you live in Thailand is still a bit unclear/confusing to me.
Reader question: 2019 tax return as a non-resident taxpayer and exemption from wage tax and national insurance contributions 2020
I have been deregistered in NL since 31-Dec-2018 (I now know that this was a bad choice, I should have deregistered per 1-Jan-2019, but done is done!). For 2019 I filed a declaration for the PIT in TH and paid tax. Subsequently, I received form RO21 (Income Tax Payment_Certificate) and form RO22 (Certificate of Residence) from the Thai tax authorities. I sent these 2 forms (plus 7 other appendices) together with the form 'Application for exemption from Wage Tax' to the Tax Authorities in Heerlen.
Reader question: Exemption from payroll tax
Withholding of payroll tax/exemption from payroll tax. Is wage tax and national insurance contributions applied on my tax return?
I have an exemption for deduction of payroll tax valid until April 30, 2023, is it still valid or do I have to apply for a new one?
Reader question: Exemption from payroll tax
If you ask for an exemption from payroll tax, you must have a statement that you are a tax resident of Thailand. This is what the Dutch tax authorities require. I do not have that. So the answer from the tax authorities: you do not have to fill in the form, you are then not entitled to an exemption from payroll tax.
In December last year, I submitted a request to the Foreign Revenue Office for an exemption from withholding payroll tax. Received a letter in February that my request was not complete, I had to show proof of tax residence, I had to submit this request within 6 weeks so that my request could be processed further. I wrote a response to this that people had to comply with the tax treaty between the Netherlands and Thailand, etc. and that I would object if they were to withhold.
I am from the Netherlands and have been living near Chiang Rai city for just 2 years. Because three embassies are already going to stop issuing the income statement, the Visa Support Letter for the Netherlands, I have started the process for exemption from payroll tax for my company pension.
Is an exemption from payroll tax beneficial for me?
Next year I will receive a pension, company pension. I am not yet 68, so only receive a pension. Now there is a possibility to get an exemption from payroll tax, but is that really beneficial compared to Thailand? Does Thailand have a (much) lower tax rate than the Netherlands? At what rate will Dutch company pensions be taxed and what if I get an exemption from this and have it taxed in Thailand, what is the advantage in my case?
Reader question: Exemption from payroll taxes in the Netherlands
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?
Much has been written about the Dutch tax authorities refusing to grant an exemption from payroll tax on occupational pensions. However, I cannot find what happens, after such a refusal, with the later income tax assessment. Will the wrongly withheld payroll tax be automatically refunded by the tax authorities? Or does the tax authorities maintain the position that income tax on the company pension must be paid as long as it is not proven that you are taxable in Thailand?
In 2015, the SVB applied a payroll tax credit to the AOW pension of both my wife and me. To be sure whether or not this is justified, we both filed an income tax return for 2016 (early 2015). And yes, Erik Kuijpers was right. Since 1 January 2015, as a non-resident taxpayer in Thailand, you are no longer entitled to the payroll tax credit.
Thailandblog reader Henk is angry about the new payroll tax percentages on his AOW. This is an increase of no less than 70%. Inquiries with the SVB show that the single rate of payroll tax for people living abroad and from whom only payroll tax is withheld has been increased from 2015% to 5,1% as of January 8,35.