在荷蘭外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
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荷蘭永輝BPO有限公司
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Anna Wang, 說荷蘭文中文和英文
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2.1. 徵收外派個人所得稅
荷蘭徵收工資稅，這是一種預繳所得稅，如果僱員不欠政府任何稅款或應納稅款少於預扣金額，則可以部分退還。
支付給僱員的工資需徵工資稅。稅款由雇主代扣並應代匯給稅務及海關管理局 (Belastdienst)。
荷蘭工資相關稅的課稅年度為公曆年, 從1月1日至12月31日。
參考
荷蘭政府：稅收與企業
稅務和海關管理：個人和企業稅務指南
所得稅法（荷蘭語）
BES 所得稅法（荷蘭語）
Wet van 21 December 2022 tot wijziging van enkele belastingwetten en en enige andere wetten [2022 年 12 月 21 日法律，修訂部分稅法和其他法律] Staatsblad 2022, 532（荷蘭語）
In English
2.1. Income Taxes Imposed —
The Netherlands imposes an employment income tax, which is an advance income tax that could be partially refunded if employees do not owe the government any tax or less taxes assessed than the amounts withheld.
The wage paid to employees are subject to employment income tax. The income taxes are withheld by employers and should be remitted to the Tax and Customs Administration (Belastingdienst).
The tax year in the Netherlands for employment income taxes is the calendar year, from Jan. 1 to Dec. 31.
References
Dutch Government: Taxation and Businesses
Tax and Customs Administration: Tax Guide for Individuals and Businesses
Income Tax Act (Dutch)
BES Income Tax Act (Dutch)
Wet van 21 december 2022 tot wijziging van enkele belastingwetten en enige andere wetten [Law of Dec. 21, 2022, Amending Some Tax Laws and Other Laws] Staatsblad 2022, 532 (Dutch)
2.2. 雇主扣繳範圍
如果企業是在荷蘭的常設組織且員工符合以下條件，則雇主有責任在荷蘭代扣工資稅：
•已被派往或轉移到荷蘭；
•在荷蘭的陸地範圍工作；或者
•享有荷蘭國家保險計劃的保障。
In English
2.2. Employer Coverage —
Employers are liable to withhold payroll taxes in the Netherlands if the organization is permanently established in the Netherlands and employees:
• have been posted or transferred to the Netherlands;
• work on the Dutch continental area; or
• are covered under the national insurance schemes of the Netherlands.
2.3. 員工個人所得覆蓋範圍
荷蘭居民需為其全球收入納稅。非居民僅需就在荷蘭賺取的收入納稅。如果非居民的全球收入是在荷蘭產生的，那麼他們也可以選擇居民納稅身分。
居民納稅人是指在荷蘭居住或擁有財產的人。如果荷蘭居民連續三年不在荷蘭居住，可能會失去居留身份。
In English
2.3. Employee Coverage —
Netherlands residents are subject to tax on their worldwide income. Nonresidents are subject to tax on the Netherlands-sourced income only. Nonresidents also can opt for resident tax status if any of their worldwide earnings were occurred in the Netherlands.
Resident taxpayers are defined as those who live or own property in the Netherlands. Residency status can be lost if Netherlands residents do not reside in the Netherlands during a consecutive three-year period.
2.4. 員工個人所得稅率和級距
荷蘭實行累進所得稅制度，隨著年總收入的增加，稅率不斷提高。這些比率幾乎每年都會變化。2024 年，這些比率範圍為 9.32% 至 49.5%。
荷蘭的累進個人稅級通常以兩種方式呈現：一種僅包括所得稅稅率，另一種包括總稅率，第一級和第二級由所得稅和社會稅率組合成總稅率, 第三級跟第四級只含所得稅稅率。後一種方式不包括第三和第四檔次的社會稅成分，因為社會稅率在第二檔次收入最高金額之前有效，但在該金額之後不再生效。
達到領取退休金年齡的員工有資格根據該國的《普通老年退休金法案》（荷蘭語稱為 Algemene Ouderdomswet，縮寫為 AOW）領取退休金。對員工徵收的總稅率，包括所得稅和社會稅部分，部分取決於他們是否達到領取退休金的年齡，也稱為 AOW 年齡。
荷蘭員工的累進個人稅率表中通常包含的社會稅是三種類型的國家保險繳款：退休金和失業金繳款、疾病和生育福利繳款以及遺屬福利繳款。低於領取退休金年齡的員工將在第一和第二個個人稅級中繳納所有這三種類型的國民保險繳款，而達到領取退休金年齡的員工則不會繳納退休金和失業繳款，但會繳納其他稅級的國民保險繳款。
從2024年到2027年，領取退休金的年齡為67歲。自 2028 年和 2029 年起，領取退休金的年齡為 67 歲 3 個月。自 2023 年起，領取退休金的年齡為 66 歲 10 個月。
個人第一所得稅級的年收入最高金額和個人第二所得稅級的年收入最低金額取決於該個人是否出生於 1946 年 1 月 1 日之前、該日期或之後。
2024 年生效，對於 1946 年 1 月 1 日之前出生已達到領取退休金年齡的僱員，荷蘭的個人稅率以及每個稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 | 總稅率（所得稅加國民保險繳款） |
| 高達40,021歐元 | 9.32% | 19.07% |
| 超過40,021歐元至75,518歐元 | 36.97% | 36.97% |
| 超過75,518歐元 | 49.5% | 49.5% |
2024 年生效，對於 1946 年 1 月 1 日或之後出生已達到領取退休金年齡且的僱員，荷蘭的個人稅率以及每個稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 | 總稅率（所得稅加國民保險繳款） |
| 高達38,098歐元 | 9.32% | 19.07% |
| 超過38,098歐元至75,018歐元 | 36.97% | 36.97% |
| 超過75,018歐元 | 49.5% | 49.5% |
2024 年生效，對於低於領取退休金年齡的僱員，荷蘭的個人稅率以及每個稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 | 總稅率（所得稅加國民保險繳款） |
| 高達38,098歐元 | 9.32% | 36.97% |
| 超過38,098歐元至75,518歐元 | 36.97% | 36.97% |
| 超過75,518歐元 | 49.5% | 49.5% |
2023年生效，對於 1946 年 1 月 1 日之前出生已達到領取退休金年齡的僱員，荷蘭的個人稅率以及每個稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 | 總稅率（所得稅加國民保險繳款） |
| 高達38,703歐元 | 9.28% | 19.03% |
| 超過38,703歐元至73,031歐元 | 36.93% | 36.93% |
| 超過73,031歐元 | 49.5% | 49.5% |
2023年生效，對於 1946 年 1 月 1 日或之後出生已達到領取退休金年齡且的僱員，荷蘭的個人稅率以及每個稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 | 總稅率（所得稅加國民保險繳款） |
| 高達37,149歐元 | 9.28% | 19.03% |
| 超過37,149歐元至73,031歐元 | 36.93% | 36.93% |
| 超過73,031歐元 | 49.5% | 49.5% |
2023年生效，對於低於領取退休金年齡的僱員，荷蘭的個人稅率以及每個稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 | 總稅率（所得稅加國民保險繳款） |
| 高達37,149歐元 | 9.28% | 36.93% |
| 超過37,149歐元至73,031歐元 | 36.93% | 36.93% |
| 超過73,031歐元 | 49.5% | 49.5% |
In English
2.4. Rates and Thresholds —
The Netherlands has a progressive income tax system. The tax rates increase along with the total annual income. These rates change almost every year. In 2024, rates range from 9.32% to 49.5%.
Progressive personal tax brackets in the Netherlands are usually presented in two ways: one includes only income tax rates, and the other includes total tax rates that for the first and second brackets are composites of income tax and social tax rates and that for the third and fourth brackets are only income tax rates. The latter way does not include social tax components for the third and fourth brackets due to the social tax rates are in effect up to the maximum amount of income for the second bracket, but are not in effect after that amount.
Employees who have reached the pensionable age are eligible for pensions under the country’s General Old Age Pensions Act, known in Dutch as the Algemene Ouderdomswet and abbreviated as AOW. The total tax rate levied on employees, including income tax and social tax components, partially depends on whether they have reached the pensionable age, also known as the AOW age.
The social taxes typically included in progressive personal tax rate tables for Netherlands employees are three types of national insurance contributions: a contribution for pension and unemployment, a contribution for sickness and maternity benefits, and a contribution for survivors’ benefits. Employees younger than the pensionable age are imposed all three of these types of national insurance contributions in the first and second personal tax brackets, while employees above the pensionable age are not assessed the contribution for pension and unemployment, but are assessed the other two types.
Effective from 2024 to 2027, the pensionable age is 67 years. Effective for 2028 and 2029, the pensionable age is 67 years and three months. Effective for 2023, the pensionable age was 66 years and 10 months.
The maximum amount of annual income for an individual’s first income tax bracket and minimum amount of annual income for the individual’s second income tax bracket are effected by whether the individual was born before Jan. 1, 1946, or on or after that date.
Effective for 2024, with regard to employees born before Jan. 1, 1946, all of whom are above the pensionable age, the Netherlands’ personal tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:
| Range of Annual Income (Euro) | Income Tax Rate | Total Tax Rate (Income Tax Plus National Insurance Contributions) |
| Up to €40,021 | 9.32% | 19.07% |
| More than €40,021 and up to €75,518 | 36.97% | 36.97% |
| More than €75,518 | 49.5% | 49.5% |
Effective for 2024, with regard to employees who are at least the pensionable age and were born on or after Jan. 1, 1946, the Netherlands’ personal tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:
| Range of Annual Income (Euro) | Income Tax Rate | Total Tax Rate (Income Tax Plus National Insurance Contributions) |
| Up to €38,098 | 9.32% | 19.07% |
| More than €38,098 and up to €75,018 | 36.97% | 36.97% |
| More than €75,018 | 49.5% | 49.5% |
Effective for 2024, with regard to employees who are younger than the pensionable age, the Netherlands’ personal tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:
| Range of Annual Income (Euro) | Income Tax Rate | Total Tax Rate (Income Tax Plus National Insurance Contributions) |
| Up to €38,098 | 9.32% | 36.97% |
| More than €38,098 and up to €75,518 | 36.97% | 36.97% |
| More than €75,518 | 49.5% | 49.5% |
Effective for 2023, with regard to employees born before Jan. 1, 1946, all of whom are at least the pensionable age, the Netherlands’ personal tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:
| Range of Annual Income (Euro) | Income Tax Rate | Total Tax Rate (Income Tax Plus National Insurance Contributions) |
| Up to €38,703 | 9.28% | 19.03% |
| More than €38,703 and up to €73,031 | 36.93% | 36.93% |
| More than €73,031 | 49.5% | 49.5% |
Effective for 2023, with regard to employees who are at least the pensionable age and were born on or after Jan. 1, 1946, the Netherlands’ personal tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:
| Range of Annual Income (Euro) | Income Tax Rate | Total Tax Rate (Income Tax Plus National Insurance Contributions) |
| Up to €37,149 | 9.28% | 19.03% |
| More than €37,149 and up to €73,031 | 36.93% | 36.93% |
| More than €73,031 | 49.5% | 49.5% |
Effective for 2023, with regard to employees who were younger than the pensionable age, the Netherlands’ personal tax rates and minimum and maximum amounts of annual income for each tax bracket were as follows:
| Range of Annual Income (Euro) | Income Tax Rate | Total Tax Rate (Income Tax Plus National Insurance Contributions) |
| Up to €37,149 | 9.28% | 36.93% |
| More than €37,149 and up to €73,031 | 36.93% | 36.93% |
| More than €73,031 | 49.5% | 49.5% |
2.5. 僱主扣繳稅號登記
雇主必須在稅務和海關管理局註冊。
如果雇主位於荷蘭境外，但僱用居民，那麼他們需要填寫註冊表，向稅務和海關總署的國際問題部進行登記，國際僱員供應協調點團隊(CIBA) 將根據該表解決外國公司的問題。
註冊後，雇主將獲得工資稅號，並與稅務和海關總署雙向收、發納稅申報表、備案或通知。雇主還將收到工資稅申報表、合規表格和工資系統手冊。
在荷蘭就業，居民和非居民僱員都必須擁有公民服務號碼 (BSN)，荷蘭公民向市政個人記錄資料庫 (GBA) 註冊, 取得這個獨一無二的號碼。
員工在上班第一天之前，向雇主提供一份書面表格，註明其姓氏、出生日期、公民服務號碼 (BSN)、地址和其他詳細資料。該表格還註明了工資稅抵免（如果適用），這可以減輕員工的工資負擔。雇主有責任驗證此表格且將資料提交給稅務機關，並將資料傳到薪資表中。
員工還必須註冊 DigiD 並取得DigiD 授權碼，才能透過社會保險銀行（荷蘭語稱為 Sociale Verzekeringsbank，縮寫為 SVB）在線上報稅。這使得納稅人能夠以數位方式簽署他們的文件。註冊通常會在五天內處理。
In English
2.5. Registration —
Employers are required to register with the Tax and Customs Administration.
If employers are located outside of the Netherlands, but employ residents, they need to fill out a registration form and register with the Tax and Customs Administration’s Department of International Issues. The Coordination Point for International Supply of Employees (CIBA) Team addresses foreign company concerns and helps resolve foreign company issues.
After registration, employer will obtain payroll tax number along with any tax returns, filings or notices to or from the Tax and Customs Administration. Employers also will receive a payroll tax return letter, compliance forms and a handbook on the payroll system.
When employed in the Netherlands, both resident and nonresident employees are required to possess a Citizen Service Number (BSN), a unique number given to Netherlands citizens who are registered with the Municipal Personal Records Database (GBA).
Before the first day of employment, employees provide employers with a written form noting their surname, date of birth, Citizen Service Number (BSN), address and other details. This form also states the payroll taxes credit, if applicable, which can reduce the payroll burden for employees. Employer is responsible for verifying this form and submitting the data to the tax authority, and transferring the information to the wage statement.
Employees also must sign up for a DigiD and DigiD authorization number to file taxes electronically through the Social Insurance Bank, known in Dutch as the Sociale Verzekeringsbank and abbreviated as SVB. This allows taxpayers to sign their documents digitally. Registration usually is processed within five days.
2.6. 員工個人所得應稅金額
荷蘭就業的應稅收入包括在荷蘭就業的收入、在荷蘭從事活動所賺取的收入、現金或實物福利以及其他收入來源。
私人使用公司汽車被視為員工薪資的一部分，並且不可扣除，除非員工私人使用汽車在一個日曆年內最多行駛500公里。雇主通常可以向員工提供每公里最高 0.19歐元的免稅旅行費用報銷。
根據工作相關成本計劃（werkkostenregeling，縮寫為WKR），雇主可以提供一些免稅福利，例如旅行津貼、學習費用、午餐和聖誕禮籃。自 2021 年 1 月 1 日起，雇主可以免稅提供此類物品，前提是這些物品的總價值低於雇主提供的工資總額的 1.18%。如果福利總價值超過總薪資的1.18%，雇主必須就超出部分繳納80%的稅。
自 2024 年起，免稅門檻為薪資總額40 萬歐元以下部分的工資總額的 1.92% 。自2020年1月1日至2023年12月31日，免稅門檻為薪資總額40萬歐元以下部分的工資總額的1.7% ，但2020年、2021年、2023年，提高免稅門檻至薪資總額40 萬歐元以下部分的工資總額的3% 。對於薪資總額中超過 40 萬歐元的部分，1.18% 的門檻仍然適用。
In English
2.6. Taxable Amounts —
The taxable income from employment in the Netherlands includes income from employment in the Netherlands, earned from activities conducted in the Netherlands, and from benefits in cash or in kind from other sources of income.
The private use of a company car is considered as part of the employee’s wages and is nondeductible, unless the employee’s private use of the car is up to 500 kilometers in a calendar year. Employers may generally provide to employees tax-free reimbursements of travel costs of up to €0.19 per kilometer.
Under the work-related costs scheme (werkkostenregeling, abbreviated as WKR), some tax-free benefits, such as travel allowances, study costs, lunches, and Christmas hampers, are allowed to be provided by employers. Effective from Jan. 1, 2021, employers may provide such items tax-free, provided that their total value is less than 1.18% of the employer’s total salary. If the total value of benefits exceeds 1.18% of the total salary, the employer must pay a tax of 80% on the excess.
Effective for 2024, the tax-free threshold is 1.92% of the employer’s total salary for the portion of the salary that is up to €400,000. Effective from Jan. 1, 2020, to Dec. 31, 2023, the tax-free threshold was 1.7% of the employer’s total salary for the portion of the salary that was up to €400,000, except effective for 2020, 2021, and 2023, the tax-free threshold was increased to 3% of the employer’s total salary for the portion of the salary up to €400,000. For the portion of the salary above €400,000, the 1.18% threshold still applies.
2.7. 扣繳方法
雇主必須在支付薪資時使用員工識別號碼以電子方式預扣稅款。雇主必須在僱用前透過護照、身分證或其他形式的官方身分證明核實員工的身份，並保留這些文件的副本。
雇主和員工應擁有國際銀行帳號 (IBAN)，包含 18 個字元, 用於所有國內和歐洲納稅。雇主和員工均可以使用此帳號向政府繳納所得稅。
In English
2.7. Withholding Methods —
Employers must withhold taxes electronically using employee identification numbers at the time wages are paid. Employers are required to verify their employees’ identities before employment through passports, identity cards, or other forms of official identification and keep copies of these documents.
Employers and employees should have an International Bank Account Number (IBAN), with 18 characters used for all domestic and European tax payments. Both employers and employees can use this account number to pay their income taxes to the government.
2.8. 員工個人所得申報退稅及匯款
雇主每四個星期或每月從源頭扣繳一次所得稅，並且必須在那時向僱員提供工資單，其中包括僱員和雇主的工資稅、工資金額、免稅項目和納稅金額, 透過入口網站「我的稅務和海關管理局」 （Mijn Behavingdienst Zakelijk，縮寫為 MBD-Z）在線提交。
雇主必須在公曆年結束後向員工發布年度損益表。該表格必須列出與準備所得稅申報表相關的所有信息，包括工資總額、稅收、僱員的稅收和社會保險號碼以及稅收抵免總額等。
雇主在年底透過報表申報員工預扣稅，包括每位員工的數據、總工資數據、薪資數據、保費折扣總額、滯納金和扣除額。
In English
2.8. Returns and Remittance —
Employers withhold income taxes from the source once every four weeks, or monthly, and must provide employees with a pay slip at that time, which includes employee and employer payroll taxes, salary amounts, tax-deductible items and the taxed amounts.
Effective from Feb. 1, 2020, payroll tax returns must be filed online through the government’s My Tax and Customs Administration (Mijn Belastingdienst Zakelijk, abbreviated as MBD-Z) portal.
Employers must release an annual income statement to employees after the end of the calendar year. This form must list all information related to preparing the income tax returns, including total wages, taxes, an employee’s tax and social insurance number, and total tax credits.
Employers report employee withholding taxes through a return at the end of the year, including data for each employee, total wage data, payroll data, total premium discounts, late fee, and deductions.
2.9. 員工持股計畫
僱員通常在行使時根據股票的公平市場價值與股票支付價格之間的差額納稅。
股票的公平市價與行使時支付的股票價格之間的差額也需要預扣社會安全繳款。
In English
2.9. Employee Share Plans —
Employees generally are taxed on the difference between the fair market value of the shares and the price paid for the shares at the time of exercise.
The difference between the fair market values of the shares and the price paid for the shares at the time of exercise also is subject to withholding for social security contributions.
2.10. 記錄保存
預扣工資稅的雇主通常必須保留每位員工的薪資記錄至少七年。雇主必須保留員工登記表至少五年。
稅務和海關總署透過提供提醒和表格說明來協助雇主正確記錄文件。雇主可以電子方式記錄所有工資資訊。此外，雇主必須驗證並正確記錄員工信息，包括居住和納稅狀況。
In English
2.10. Recordkeeping —
Employers withholding payroll taxes generally must keep each of their employees’ payroll records for at least seven years. Employee registration forms must be kept by employers for a minimum of five years.
The Tax and Customs Administration assists employers in accurately recording documents by providing reminders and form instructions. Employers may electronically record all payroll information. In addition, employers must verify and accurately record employee information, including residency and taxation statuses.
2.11. 處罰
逾期提交付款或申報通常會產生利息和罰款。逾期付款將處以 10% 的利息罰款，最低50歐元，最高5,278歐元。逾期提交申報表將被處以65歐元的罰款。反覆逾期支付稅款將被處以10%的利息罰款，最高至5,278歐元。
稅務表格上的重大過失或故意欺騙可能會導致稅額 100% 的罰款。如果有減輕處罰的情況，該處罰可減少至 25% 或 50%。
In English
2.11. Penalties —
Late filing of payments or returns usually incurs interest and penalties. Late payments will be subject to a 10% interest penalty, ranging from a minimum of €50 to a maximum of €5,278. Late filing of returns will result in a fine of €65. Penalties for repeated late payments may result in an interest fine of 10%, with a maximum of €5,278.
Serious negligence or intentional deception on tax forms may result in fines of 100% of the tax value. If there is a situation of mitigating punishment, this penalty may be reduced to 25% or 50%.
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