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The Crisis Tax was introduced in 2012. This implies that for employees earning more than €150.000 in 2012, the employer ought to pay 16% tax over the amount exceeding the €150.000 wage. This crisis tax should have been non-recurring, however it returned in 2014. As a result, many employers raised objections against this reintroduction.
The Court of The Hague decided that the crisis tax is allowed anyhow. According to the court, the crisis tax is not in conflict with the law nor any other international treaty. Therefore the government has not acted beyond its competence by introducing this measure with retroactive effect.
Nevertheless, many companies will appeal against the court’s verdict. The High Court will judge the legality of the ‘high-wage crisis tax’ at a later date.
Questions about the ‘high-wage crisis tax’? Please contact us via +31 (0)20 – 716 33 84.
Source: The Court of The Hague
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