денежный вопрос (ваше мнение?)

AndriyK · 8 ноя 2017

Rustam сказал(а): ↑

Когда приезжаешь и заполняешь формочку в беластингдинст, то можно выбрать, что платить налог как резидент будешь только от заработка. Т.е. заработал в Го, России - без разницы, все платишь в Голландии.

Но по другим доходам считаешься нерезидентом, по процентам из России например Го не облагает.

Requesting partial non-resident tax status

Under the 30 percent ruling, an employee can choose to be treated as a partial non-resident tax payer.

As a result, the employee is taxed as a resident tax payer in as far as he or she derives income from home and work.

But, as far as the employee's income from a substantial interest - ownership of more than 5 percent of the shares of a capital company - and income from savings and investments are concerned, the employee will be treated as a non-resident tax payer.

As a consequence, income from a foreign substantial interest and income from foreign savings and investments will not be taxed in the Netherlands.

Since the employee is treated as a resident taxpayer in relation to his or her income from home and work, he or she can benefit from all available deductions from his or her income from employment and home ownership - among others childcare costs. Further, the employee can claim all personal deductions and can benefit from all tax rebates.

A request for the partial non-resident tax status may ultimately be made at the moment that the annual income tax return is filed.

Исчо

10. Choice resident tax payer: "Partial Non-Resident status"
An expatriate who, by using the normal residence rules (i.e. changed his or her social life to the
Netherlands), is considered a resident for Dutch tax purposes, may, for the duration of the facility,
opt to be treated as a partial non resident for Dutch income tax. The choice can be made when
applying for the 30% facility, but ultimately when the tax return needs to be prepared. The choice can
be revised each year.
The partial non-resident status implies the following:
·
the partial non-resident will only be subject to personal income tax on worldwide income
derived from labour-, self-employed- and/or entrepreneurship activities subject to relief from
double taxation under a tax treaty;
· interest and dividend income is not considered taxable income except for so called income
derived from companies located in the Netherlands in which the expatriate owns more than
5% of the outstanding shares, directly or indirectly;
· income relating to real estate located outside the Netherlands is not subject to Dutch tax;
· interest related to a mortgage loan can only be deducted if related to a house located in the
Netherlands and when it is occupied as primarily dwelling;
· payments related to alimony, life annuity premiums, qualified child care and extra-ordinary
expenses are deductible from the taxable base.
Opting for the partial non-resident status is advantageous when an expatriate is wealthy. The choice
for the partial non-resident status eliminates the tax burden on interest, dividend and rental income.

и исчо

11. Choice non-resident tax payer: "Partial Non-Resident status"
An expatriate who, by using the normal residence rules (i.e. kept his or her social life in the home
country), is considered a non-resident for Dutch tax purposes, can also, for the duration of the
facility, opt to be treated as a partial non resident for Dutch income tax. The choice can be made
when applying for the 30% facility, but ultimately when the tax return needs to be prepared. The
choice can be revised each year.
The advantages of the choice for the partial non resident status is that expatriates have also the
opportunity to deduct alimony payments and qualified child care from their taxable incomes. Forth,
they will be able to deduct fixed tax deductions (in Dutch: heffingskortingen) from their tax bill. These
so called heffingskortingen can amount to at least EURO 1.705 (figures year 2002) and expatriates
who have not opt for the partial non-resident status are not able to deduct this from their tax bill.
People who work with E101-declarations should bear in mind that they are allowed to only 9,12% of
the abovementioned heffingskortingen.
Normally all expatriates who, by using the normal residence rules are considered to be non-residents
for Dutch tax purposes, benefit from the partial non-resident status, but if at the same time
employment income is derived in the Netherlands and outside the Netherlands a sample calculation
needs to be made in order to make a proper decision between the normal residency rule (i.e. nonresident
for Dutch tax purposes) and the partial non-resident status.

3 года назад я его так получил, можно ли сейчас - не знаю, спросите у своих HR.

Недостатки - если есть существенные "нетрудовые" доходы из голландских источников, то по ним налог как нерезиденту может быть выше, и если есть существенные облагаемые налогом в России доходы, то применить конвенцию об устранении двойного налогообложения будет сложно. Голландцы могут не дать и скорее всего не дадут сертификат резидентства, а русские не предоставят освобождения без подтверждения уплаченного в Го налога.

Но это высокие материи, реально конвенцию физлицу и так применить очень сложно, инвестиций в Го колоссальных мы не делаем. Простому трудовому человеку лучше иметь частичное резидентство.

Подарки и наследство облагаются в Го если сделаны резидентом, т.е. по денежным потокам из России проблем быть не должно.
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Очеь познавательно, но всвязи с этим вопрос - я свои сбережения вписал в box 3, т.е. выбрал, что я хочу "to be treated as partial non-resident". В бумагах, которые нужно заполнять для получения ипотеки, нужно указать налоговым резидентом какой страны я являюсь: Нидерландов, другой страны, частично другой страны. Что выбирать, учитывая что постоянно проживаю,э в Го, финансовых источников и недвижимости в Ураине не имею, и ЧП в Украине было закрыт?

В принципе, это можно проверить на сайте Беластингдиенста, какой статус налогового резиденства у меня?

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