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Employers in the private sector can give their employees a share in the
(fiscal or commercial) profits of the business or of one or more businesses associated with the business. If the profit payment is blocked in a salary savings account then the rules for salary savings schemes are applicable
(the maximum amount on which tax or social security contributions are not due is NLG 1,736). However, in this case the employer does not need to pay
10% salaries tax on the exempted amount.
If the profit payment is not blocked, but is paid directly in cash or documents of value then the employer pays 10% salaries tax on a maximum amount of NLG 1,736. This amount is not liable for social security contributions. Any salary savings received must be deducted from this amount. If a profit payment minus salary savings exceeds NLG 1,736 then the normal rate of tax and social security contributions must be paid over the difference.

4.4. Foreign employees: the 35% rule

A special allowance is granted to certain foreign employees who are assigned to a post with a domestic employer (i.e. an employer established in the Netherlands, or an employer not established in the Netherlands who is obliged to withhold salaries tax on the salary paid to the employee).
If certain requirements are met, then Dutch employers may grant a special tax-exempt allowance of 35%, which is paid in addition to employees' salaries. The allowance is calculated on the basis of the salary as determined in accordance with the provisions of the Wage Tax Act. To obtain the basis for calculating the 35% allowance the salary is multiplied by a factor of 100/65. Employer reimbursements of school fees for the attendance of children at international primary or secondary schools are also exempt from tax. In addition to the 35% rule, expenses incurred in connection with employment are reimbursed tax free.
Foreign employees have to be recruited by or seconded to a domestic employer in the Netherlands. The employer and his employee must first agree, in writing, that the 35% allowance will be applied. Their joint request for the application of this allowance must then be submitted to the
Private Individuals Tax Unit (Non-resident Taxpayers) in Heerlen. Once the application has been approved the 35% allowance is applied from the outset.
The 35% allowance is applicable for a maximum period of 120 months. This period is reduced by any period of employment with a domestic employer in the Netherlands, or by any time previously spent by the employee in the
Netherlands, unless more than ten years have elapsed since the end of such employment, or time spent in the Netherlands.

On the joint request of the domestic employer and the foreign employee the foreign employee, with a few exceptions, is regarded as a fictitious foreign taxpayer with regard to the levy of salaries tax, income tax, and wealth tax.

5. Налог на богатство(Wealth Tax)

5.1. Taxpayers: residents and non-residents

Under the present Wealth Tax Act resident natural persons (resident taxpayers) and non-resident natural persons owning property in the
Netherlands (non-resident taxpayers) are subject to wealth tax if their net wealth exceeds a certain amount. The rules for the determination of the place of residence as laid down for income tax purposes are also applicable to wealth tax.
Resident taxpayers
The wealth tax is levied on the total net wealth, which is defined as the value of the assets less any liabilities. The tax is levied at the beginning of the calendar year. Assets and debts are taken into consideration at their market value. Although both husband and wife are liable for taxation the assets of both are added together. A child's assets are taxed under the child's name.

Non-resident taxpayers
Non-residents are liable for wealth tax only if they own certain assets in the Netherlands at the beginning of the calendar year. (In this case the net wealth is defined as the value of the assets less any liabilities in the Netherlands).
Assets in the Netherlands are: assets belonging to a Netherlands permanent establishment and participations (other than through shares) in a domestic business. An example is the participation of a limited partner in a Netherlands limited partnership. the following assets not belonging to a permanent establishment in the
Netherlands:

29. immovable property (including immovable rights) within the

Netherlands;

30. profit sharing rights based on the net profits (not the turnover) of a company managed in the Netherlands, excepting profit sharing bonds, etc., and bonus rights of employees.
Debts in the Netherlands are: debts of a permanent establishment in the Netherlands; debts secured by a mortgage on immovable property situated in the
Netherlands.
Married non-resident taxpayers are required to state their personal net assets only; a married person's net assets are not added to those of his or her spouse.

5.2. Tax base and rates

5.2.1. Exemptions

The legal usufruct together with rights and obligations involving regular payments directly arising from family law, and payments attributed by parents to their minor children are not taken into account for the purposes of the wealth tax.
The following items are exempted from wealth tax for both resident and non- resident taxpayers: a part of the business assets of the taxpayer, which is:

34. 100% when the assets of the business do not exceed NLG 219,000

(1999: NLG 216,000);

35. 68% of the assets in excess of NLG 219,000 plus the exemption of

NLG 219,000 if the assets of the business exceed NLG 219,000

(1999: 68% of the assets in excess of NLG 216,000 plus the exemption of NLG 216,000 if the assets of the business exceed

NLG 216,000).
This exemption also applies to:

37. amounts payable by the person to whom the taxpayer has transferred the ownership of his business;

38. the assets of a business which is to be converted into a limited liability company;

39. the value of "substantial interest" shares in a limited liability company established in the Netherlands;

40. specific subordinated loans granted to a starting entrepeneur.
Examples of other special exemptions:

42. entitlements ensuing from a pension scheme;

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