Month: January 2018

My partner and I are contemplating, registering our partnership. Can you please tell me how to go about with this and if there are any costs involved?

Posted on by Katerina Triantafillou

The registered partnership provides almost the same rights and responsibilities as marriage and they both have similar steps.

If you plan to register your partnership, you first need to inform the gemeente (municipality) of the city of residence of one of the partners involved. This is called ondertrouw (notice of intent to marry). You need to do this at least two weeks before the intended date of the partnership registration which must take place within one year of submitting the notice. If the one-year period expires, then you need to resubmit another notice of intent to marry.

The documents needed may vary depending on nationality, previous marriages and residence status in the Netherlands. It is advisable to find out well in advance what documents you need to meet the requirements by contacting your local municipality. Required documents for both partners are similar to the documents requested for the marriage.

What are the requirements to get married in the Netherlands?

Posted on by Katerina Triantafillou

The documents needed may vary depending on nationality, previous marriages and residence status in the Netherlands. It is advisable to find out well in advance what documents you need and whether they meet the requirements.

Usually you need to bring the following documents:

  • A birth certificate
  • Proof of identity, e.g. passport
  • A marriage certificate in the case of a previous marriage, a divorce decree in the case of a previous divorce or a death certificate in the case of being widowed
  • Completed witness forms for two to four witnesses
  • A certificate of no impediment to marriage or a certificate of civil status proving you are not married elsewhere. This is available from your respective Consulate General or you may have to apply for the certificate in the last place you lived abroad. In most cases you will need to have the document legalised to make it legally valid in the Netherlands. Note: A certificate of no impediment to marriage is issued after a notice of marriage has been displayed at your Consulate General for 21 days and if no objection has been made about the proposed marriage. It is issued in Dutch.

Documents from abroad that are not written in Dutch, French, German or English must be translated into Dutch by a sworn translator in the Netherlands. Furthermore, documents from certain countries must be legalised or provided with an ‘apostille’ stamp. More information about this is available on the Dutch government’s website:https://www.government.nl/topics/marriage-cohabitation-agreement-civil-partnership

What are the steps to be followed and the costs to get married in the Netherlands?

Posted on by Katerina Triantafillou

If you plan to get married, you first need to notify the municipality. This is called ondertrouw (notice of intent to marry). This must be made at the gemeente  (municipality) of residence of one of the partners involved. You need to do this at least two weeks before the intended wedding date and the wedding must take place within one year of the ondertrouw. If the one-year period expires, then another submission is required. Make an appointment with the ambtenaar van de burgerlijke stand (registrar) in the municipality in which you wish to marry or enter into partnership. The registrar will tell you which documents to bring for the meeting.

Furthermore, you will need to appoint at least two and no more than four witnesses. The witnesses must be 18 years or older.
Once the documents have been presented to the gemeente a date and venue for the ceremony may be selected. During this period the couple will meet with the official who will perform the marriage ceremony. In some areas, arrangements can be made with a marrying official for the ceremony to be held in English. However, the vows are legally required to be in Dutch.

The civil ceremony may take place in a gemeente other than that of residence but the municipality of residence must be informed so that arrangements for transferring documents can be made.

The  ondertrouw is provided free of charge. However, there could be other costs involved such as an appointment at the ambtenaar van de burgerlijke stand  and for various documents where costs are specific to certain situations. Please contact your municipality for more details.

What is the difference between marriage and registered partnership?

Posted on by Katerina Triantafillou

Marriage and registered partnership are both relationships formalised by law. The most important differences between the two kinds of arrangements have been eliminated. What remains is primarily the absence of a religious ceremony in the case of a registered partnership, and the fact that a registered partnership and its legal consequences may not always be accepted in other countries. Furthermore, how to dissolve a marriage and a registered partnership differs in that a registered partnership can be ended without the involvement of the courts if you have no children under the age of 18. A marriage can only be dissolved by a court.

In principle, as in marriage, all possessions and debts are generally shared jointly in the registered partnership, but different arrangements can be made by instructing a notary to draw up a pre-partnership agreement, similar to a prenuptial one.

Can you give me an overview of the Dutch tax system?

Posted on by Katerina Triantafillou

For those new to the Netherlands, the Dutch tax system can seem complicated. It is not helped by the fact that much of the online government information on tax is only provided in Dutch (the English pages are intended for non-resident taxpayers).

The Netherlands is a socially aware country and you can expect to pay a substantial proportion (up to 52%) of your salary in taxes. There are many other forms of direct and indirect taxation levied by the Dutch Government to raise revenue.

Direct taxation is applied to both individuals (who are either living, working or obtaining income in the Netherlands) and to commercial organisations.

What taxes will I have to pay in the Netherlands?

Posted on by Katerina Triantafillou

The various forms of direct taxation (for the individual) are:

Income tax

This tax is deducted from your salary at the source and is also applied to other forms of earnings that you must declare. Income tax is a ‘tiered’ tax in that the percentage of tax taken relates to the size of your salary and is taken in steps. You can find the latest information on the belastingdienst (tax office) website.

Inheritance tax

You must pay inheritance tax if you are have inherited more than the exemption amount. The amount of money that you can inherit before having to pay tax is dependent upon your relationship with the deceased. In certain situations, you may not have to pay any inheritance tax.

Gift tax

You will be liable to pay tax on a gift you receive, if the value of the gift is over a certain amount in any one tax year.

Transfer tax

If you buy a house or other property, then you usually have to pay transfer tax. The transfer tax applies if you are the legal or beneficial owner of: property, rights in real estate, shares in immovable bodies (i.e. buildings).

It should be noted that your personal situation (non-working partner for example), type of work, residency status and other assets and earnings (particularly from abroad) will affect your position with respect to what taxes you must pay.

What types of indirect taxes are there in the Netherlands?

Posted on by Katerina Triantafillou

On top of the direct taxation for individuals, there are also various indirect taxes charged by the Dutch government. Below are some of the main taxes which are likely to affect you:

  • Tax on the value of goods and services sold to you that is Btw-belasting toegevoegde waarde (VAT). This is levied at either 9% or 21% depending on the nature of the goods or services
  • Excise duty is levied on goods which contain alcohol, tobacco or on fuels such as petrol, diesel or Liquefied Petroleum Gas (LPG)
  • Consumer tax is applied to some alcohol-free drinks, for example: fruit juices and vegetable juices, mineral water and beverages such as lemonade
  • Taxes on purchasing or importing private cars and motorcycles whilst living in the Netherlands

How can I get help with my tax return?

Posted on by Katerina Triantafillou

In the first instance, especially if you are unfamiliar with the Dutch tax system and your ability to speak Dutch is limited, it may be advisable to employ a Dutch tax consultant who will be able to submit the tax return for you.

You can contact the ACCESS Helpdesk if you require help in locating a tax consultant in your area.

If you have any specific questions, you can also call the Belastingdienst (Tax Office) information line for residents on (055) 538 5385 or on +31 (0) 55 538 5385 if calling from outside the Netherlands. You may need to give your burgerservicenummer – BSN (citizen service number) when calling.

You can also visit your local Tax Office. However, this can only be done by making an appointment and usually requires you to contact them via telephone first. The location of your tax office can be found on: www.belastingdienst.nl/rekenhulpen/gvk.

How do I know if I must pay income tax?

Posted on by Katerina Triantafillou

If you have demonstrable ties to the Netherlands (for instance, you live here, you work here, and your family is based here), you are generally regarded as a ‘resident taxpayer’ from day one and therefore must pay inkomstenbelasting (income tax). If you live abroad but receive income that is taxable in the Netherlands, you are generally a ‘non-resident taxpayer’. Non-residents can also apply to be treated as residents for tax purposes (in order to gain access to the Dutch deductible items). An additional category of partial non-resident taxpayers covers those eligible for the so-called ‘30% ruling‘.

As a resident taxpayer, you are taxed on your income earned both in the Netherlands and abroad. Hence, you should always investigate if the Netherlands has a tax treaty with the country where you may be gaining an income to avoid double taxation, that is, being liable for tax on the same income or capital from more than one country.

You are normally required to submit an belastingaangifte (tax return) if you receive a declaration letter or form from the Dutch Tax Office. However, also in the situation that you do not receive a notification from the tax office and tax would be due, you are liable to submit a tax return. Even if not requested to do so, it may be advantageous to do a tax return as a refund may apply, for example if you can make use of some tax deductions.

How do I submit my tax return?

Posted on by Katerina Triantafillou

You can get a paper tax form sent to you by contacting the Belastingdienst (Tax authorities) information line for residents on  (055) 538 53 85 or on 0031 55 538 5385 if calling from outside the Netherlands. Alternatively, you can download the form from the Belastingdienst (Tax authorities) website on www.belastingdienst.nl.

To file a return, you will need to use the online DigiD service. DigiD (pronounced ‘didjidee’) stands for digital identity. It is a system shared by government agencies that they can use to verify your identity. You can find more information here.

If you find the whole process of providing a tax return too challenging, you can pay for a Dutch tax consultant to complete and return your tax declaration on your behalf.

Particularly in the year of arrival and the year of departure, filing a tax return may result in a substantial rebate. Tax returns can be completed retrospectively for a period of five years.

How is my income assessed?

Posted on by Katerina Triantafillou

The types of income are treated differently for tax purposes on the tax return and categorised on the tax return into one of three boxes:

Box 1 – Income from business profits, employment and home ownership

This includes wages, pensions, social benefits, benefits provided by the employer (such as the provision of a company car) and earnings from renting out a house.

Box 2 – Income from substantial shareholding of a company

You must hold at least 5% of the company’s shares.

Box 3 – Taxable income from savings and investments, e.g. interest earned and dividend payments

The amount of tax payable is calculated by applying the various tax rates to the various taxable incomes in the boxes. The amount calculated is then reduced by one or more tax credits. For more information click here.