About our Tax Advisor 关于我们的税务顾问 (The following content is made originally, only for your references)
A degree in Tax Law (with focus on International Tax Law) from the University of Maastricht and a Masters degree in European Law from Leiden University.
He has over 10 years of work experience in the field of taxation. worked for the de Belastingdienst (Dutch Tax Authorities). worked for KPMG Meijburg as expatriate tax consultant. co-authored a book containing selected texts of international tax treaties for expatriate tax consultants.
在鹿特丹伊拉斯谟大学（Erasmus University Rotterdam）担任（国际）税法讲师，合作出品了一本包含国际税务条约的精选文本的书。
Netherlands Tax Overview 荷兰税务构成
Box 1 :income from employment, business and housing
Box 2 :income from a substantial interest (>5%) in a corporation
Box 3 : income from savings and investments
Only income defined in box 1, box 2 and box 3 is taxable.
Each box has its own tax rate
Difference between residents and non-residents with regard to taxable income.
Fiscal Partner 财政伙伴
What is Fiscal Partners?
Joint ownership of Dutch property
Cohabitation agreement (Must be registered at the same address!)
What are the tax benefits for fiscal partners?
1.Transfer of all deductions to partner taxed with highest tax rate;
2.Double exemptions for savings and investments
3.30%-ruling: shifting savings and investments to fiscal partner with deemed non-resident tax payer status. Savings and investments fiscal partner not taxed!
4.Partner with low or no income entitled to refund of general tax credit of EUR 2.837 max provided partner pays tax in The Netherlands.
Tax Credits 税务补贴
Tax credits lower tax liability of combined box 1, 2 and 3 tax liabilities.
The general tax credit and employment tax credit will apply automatically based on income and date of birth。
The child tax credit will apply automatically based on income, fiscal partnership and age of the child。
The child tax credit will apply to:
1) fiscal partners whereby the partner with the lowest income (but Eur 5.153 minimum) will receive the tax credit provided the child is below the age of 12 on 1 January of the tax year and is registered at the same address at least 6 months of the tax year
persons with a handicap and retired tax payers
几乎对所有人适用 general tax credit 和 tax employment 根据收入和出生自动核算 （高收入包含 100K/gross）
Child Tax Credit：
Tax Refund 退税政策
Mortgage interest costs + costs related to mortgage (notary costs, translation costs, mortgage advisor costs and property valuation costs for bank);
Study costs (threshold of 250 euro) max 15.000 euro;
Alimoney payments to ex-partner (not payments for children);
Medical costs (provided not paid by others or insurance company);
Gifts (threshold 1% of box 1, 2 and 3 income);
Public Transport costs (cost deductible depend on distance and days travelled);
Costs for renovation and maintenance of national monumental property.
Life and disability insurance contributions.
学习费用（门槛250欧元）最高15.000欧元; Alimoney向前任伙伴付款（不向儿童付款）； 医疗费用（由他人或保险公司支付）