Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


Stamrecht BV - living outside the Netherlands - do I pay premiums social security?

Question:

 
I own a stamrecht BV and I have moved abroad. Could I avoid paying social security in the Netherlands when I receive regular payments from the BV? For example, if I receive € 18,000 annually, could I pay the 5.85% income tax rate and avoid the 31.15% social security charges?
 
Answer:
 
In case of a stamrecht BV it is very important that the management of the BV is based in the Netherlands. If you move out of the Netherlands it is important that you appoint a director in the Netherlands. This is to prevent that the tax authorities will state that the stamrecht BV moved out of the country with you which leads to the taxable release of the entire stamrecht amount. Under conditions it is possible to transfer the stamrecht BV with you if you move to a country within the EU. 
 
If you make a payment to yourself when you are living outside the Netherlands you indeed only have to pay the tax rate on the payment and not the social security premiums. Tax will have to be paid in the Netherlands since the work for which you received the redundancy payment took place in the Netherlands. This is the standard rule in the tax treaties which the Netherlands has closed. For social security different rules apply within the EU. In this situation it is relevant where you live when you receive the payment.  
 
Attached Files
There are no attachments for this article.
Comments (4)
Comment by leanne on Tue, May 28th, 2013 at 11:37 AM
i read somewhere that this could vary from country to country. does the usa / nl tax agreement allow for taxation in the netherlands of a stamrecht annuity? and might there be different systems applied in different us states? thank you.
Comment by Arjan Enneman on Thu, Sep 24th, 2015 at 3:43 PM
The USA doesn‘t recognize the Stamrecht BV in my opinion and will look through it to tax the investments in the Stamrecht BV as personal investments.
Comment by Martin Sebek on Mon, Nov 30th, 2015 at 9:55 PM
What conditions have to be fulfilled inorder to move a stamrecht within EU?
Comment by Arjan Enneman on Wed, Dec 23rd, 2015 at 5:03 PM
@Martin. The article now contains a link to a new article which mentions the conditions.
Name
Email
Security Code Security Code
MENU