Stamrecht BV - living outside the Netherlands - do I pay premiums social security?
Article ID: 372 | Last Updated: Wed, Dec 23, 2015 at 5:01 PM
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?
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.