Doing Business in the Netherlands 2012 - American Chamber of ...

Doing Business in the Netherlands 2012
Tax and premium rate Taxable income
33.10% up to EUR18,945
41.95% EUR18,945 up to EUR33,863
42% EUR33,863 up to EUR56,491
52% in excess of EUR56,491
The following tax and national insurance rates will apply in 2011 for
individuals aged 65 years or older and residing in the Netherlands.
The rate in the first bracket (15.20%) consists of 1.95% for income tax
and 13.25% for social security contributions.
The rate in the second bracket (24.05%) consists of 10.80% for
income tax and 13.25% for social security contributions. The rates in
the third and fourth brackets consist only of income tax.
Tax and premium rate Taxable income
15.20% up to EUR18,945
24.05% EUR18,945 up to EUR34,055
42% EUR34,055 up to EUR56,491
52% in excess of EUR56,491
17.7.2 Special Rates
There are no special tax rates in the Personal Income Tax Act.
17.8 Substantial Interest
Generally, an individual has a substantial interest if he or she, alone or
together with his or her partner (spouse or registered partner), directly
or indirectly:
� owns 5% or more of the nominal paid-in capital of a
company;
� has the right to acquire 5% or more of the nominal paid-in
capital of a company; and/or
Baker & McKenzie 159