Dutch approach towards foreign social security contributions - United Tax Network Worldwide
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Dutch approach towards foreign social security contributions

The State Secretary of Finance recently announced adjusted guidelines in order to determine whether social security contributions paid to foreign social security schemes are taxable (employer contributions) or tax deductible (employee contributions) for Dutch tax purposes. The adjusted guidelines are applicable to employees working in the Netherlands and participating in the social security scheme of their home country and helps calculating the correct amount of wage taxes due.