The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties

Pötgens, F.P.G.

The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties

Journal

Author

Pötgens, F.P.G.

Country

Netherlands

Published Date

10 March 2014

Issue

European Taxation 2014 (Volume 54), No. 4

DOI

https://doi.org/10.59403/ptahqa

Document

Go to Tax Research Platform

This article examines the quasi-final tax (quasi-payroll tax) imposed on excessive severance payments by the Netherlands, which was included in article 32bb of the Netherlands Wage Tax Act as of 1 January 2009, and its relationship with Netherlands tax treaties.

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The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties