I need tax advice
Is all maintenance tax-deductible?
No, only maintenance for ex-partner is deductible from taxable income. Your ex-partner owes tax on the maintenance received. Our tax consultants can make a gross-net maintenance calculation.
No tax is payable by the receiving parent on child maintenance. The person obliged to pay maintenance may not deduct these maintenance payments from his or her taxable income. Child maintenance is therefore net maintenance.
What is the effect of the 30% tax ruling on my maintenance?
As a person obliged to pay maintenance you can deduct maintenance for ex-partner as negative personal allowance from your taxable income. Your ex-partner owes tax on the maintenance received.
If the 30% tax ruling applies to your income, you will pay less tax to the Dutch tax authorities. You will only pay income tax on 70% of your salary, while 30% of that salary is exempt from income tax. This means that you can only deduct maintenance for ex-partner as negative personal allowance on 70% of your income. It is important for you to obtain clear advice on this matter since the maintenance calculation models are based on a 100% gross income. Therefore, a specific calculation must be made taking account of a limited maintenance deduction. We can advise you regarding this.
I pay tax abroad, but I am living in the Netherlands. Do I have to pay tax here as well?
If you receive interest, royalties or dividend from another country, taxes will often be withheld when interest, royalties or dividend is paid out. This is referred to as tax levied at source.
The Netherlands has entered into a treaty with some countries about which country is allowed to levy tax. If you receive income from a country with which the Netherlands has entered into such a treaty, you may be entitled to (partial) exemption from or refund of the tax withheld or to be withheld. It depends on the agreements made in the tax treaty in question. We can advise you regarding this.
If the 30% tax ruling is amended, does that imply a change for me as well?
If your employer has already obtained permission to apply the 30% ruling, nothing will probably change. Expectations are that a possible amendment to the 30% ruling will only effect new requests for the application of the 30% ruling.
For new cases the 30% ruling may be limited as regards duration and for salaries over € 100,000, the percentage of 30% will probably be adjusted downwards.
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