Loonbelasting oor Spaans
Loonbelasting
en
The payroll tax for the Netherlands that is related to income tax withholding and information related to personnel.
Vertalings in die woordeboek Engels - Spaans
Loonbelasting
en
The payroll tax for the Netherlands that is related to income tax withholding and information related to personnel.
Geskatte vertalings
Vertoon algoritmies gegenereerde vertalings
voorbeelde
Advanced filtering
Voorbeelde moet herlaai word.
7 The Wet op de Loonbelasting (Wages Tax Law) provides that pension contributions are deductible only if the pension does not exceed a `reasonable' level.
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Under Article 1 of the Wet op de loonbelasting 1964 (Law on Wages Tax; ‘Wet LB 1964’), a direct tax, known as wages tax, is levied on, inter alia, ‘foreign companies.’
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3 Under Article 31(1) of the 1964 Law on Wages Tax (Wet op de loonbelasting 1964), in its 2012 version (‘the Law on Wages Tax’), certain reimbursements paid to workers are included in the taxable wage.
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Under the Wet op de loonbelasting 1964 (the Law on Income Tax 1964) and its implementing regulations, the allowance is part of an employee's salary in so far as it exceeds NLG 0.60 per kilometre.
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Under Article 31(1) of the Wet op de loonbelasting 1964 (3) (‘the Law on Wages Tax’), certain employer’s reimbursements of expenses to the worker also form part of the taxed wages.
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18 On the other hand, it follows from the Wet op de loonbelasting 1964 (Law of 1964 relating to tax on earned income) and the provisions implementing that Law that, where the allowance amounts to more than NLG 0.6 per kilometre, it constitutes an element of remuneration to the corresponding extent.
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If Question 1 is to be answered in the affirmative: is the relevant Netherlands rule, as laid down in the 1965 Uitvoeringsbesluit loonbelasting (Implementing Decision concerning wages tax), based on overriding reasons in the public interest?
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7 The Wet op de Loonbelasting (Wages Tax Law) provides that premiums used to build up a pension are deductible only if the pension does not exceed a `reasonable' level.
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3 In the Netherlands, direct taxation of natural persons is governed by the Wet op de Inkomstenbelasting of 16 December 1964 (Staatsblad 1964, 519, "the Income Tax Law") and the Wet op de Loonbelasting 1964 of 18 December 1964, (Staatsblad 1964, 521, "the Wages Tax Law"), which were the subject of a reform in 1989 (amended versions in Staatsblad 1990, 103 and 104 respectively).
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3 Under Article 1 of the 1964 Law on Wages Tax (Wet op de loonbelasting 1964; ‘Wet LB 1964’):
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If a Netherlands employer engages a worker who, at that time, lives outside the Netherlands, a flat-rate scheme, contained in Articles 10e to 10j of the Uitvoeringsbesluit loonbelasting 1965 (‘the Implementing Decision concerning Wages Tax’), is applicable in specific circumstances.
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