Jelle R. Bakker
Jelle R. Bakker
Partner International Tax at Bentacera, Kreston Global

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Kreston tax expert and regional tax director in the Kreston Global Tax Group, Jelle Bakker has accomplished many contributions in the area of international taxation over the past 35 years, including 10 years as Senior Tax Counsel with Global Network Bank.

The Netherlands: payroll tax amendments 2023

February 22, 2023

The Netherlands payroll tax amendments have been updated for 2023. The so-called customary wage rules are amended. The customary wage rules require a substantial shareholder performing work for his company to pay a minimum salary. For 2022 the customary wage amounted to the highest of the following amounts: (i) € 48,000, (ii) 75% of the wage for the most similar position and (iii) the highest wage of the employer or the group of companies of the employer. Under the new 2023 rules, the amount of condition (i) is EUR 51,000 and the percentage of condition (ii) is 100% of the wage for the most similar position.

To talk to one of our firms in the Netherlands about the payroll tax amendments, please get in touch.