The taxation system in the Netherlands is quite diverse. Let’s take a brief look at some of its features.
Taxes for legal entities are as follows.
1) Corporate income tax (CIT):
The rate ranges from 19% on profits up to EUR 200,000, to 25.8% on profits over EUR 200,000.
There are a number of peculiarities here, for example, resident companies are taxed on global income, while non-residents are taxed only on income from sources in the Netherlands. Under certain conditions, dividends and capital gains may be exempted from taxation under the substantial participation exemption.
2) Value added tax (VAT) ranges from the standard rate of 21% to a reduced rate of 9% (applicable to certain goods and services) and even to a zero rate of 0% (for exports and some specific cases). It is worth noting that businessmen are required to register as VAT payers and submit declarations on a quarterly basis.
3) Dividend tax, with a rate of 15%, is withheld when paying dividends to shareholders. The rate may be reduced or eliminated under international double taxation treaties.
4) Capital gains tax – gains from the sale of capital assets are usually included in the taxable base and taxed at standard corporate tax rates.
5) Social security contributions for employees should not be forgotten. Employers are obliged to withhold and remit social security and healthcare contributions for all their employees.
In the Netherlands, the taxation system allows you to register as a private entrepreneur. In this case, the businessman will have income tax obligations, the rate of which is 9.32% for income up to 38,098 euros (including the national insurance contribution of 27.65%, the total rate is 36.97%), 36.97% for income from 38,098 to 75,518 euros, and income over 75,518 euros per year is taxed at a rate of 49.50%.
Individual entrepreneurs are also required to pay social security and healthcare contributions, the amount of which depends on their income. Sole proprietorships are required to register as VAT payers and file quarterly tax returns, similar to legal entities.
There is also a real estate tax, with property owners paying an annual tax, the amount of which depends on the cadastral value and is set by local authorities.
The inheritance and gift tax applies to recipients of inheritance or gift, with rates depending on the degree of kinship and the value of the property received.
In general, the Dutch tax system is characterized by progressive rates and a variety of taxes, which requires a careful approach to tax planning. It is recommended to consult with professional tax advisors on a regular basis to ensure compliance with the current legal requirements.
http://relocation.com.ua/osoblyvosti-podatkovoi-systemy-niderlandiv-korotkyj-analiz/
CSD LAB medical laboratory is opening partner laboratory offices in the front-line regions of Ukraine.
The company told Interfax-Ukraine news agency that, in particular, CSD LAB is opening laboratories on their basis together with medical centers.
“We opened partner laboratory offices in the frontline regions of Slavyansk, Kramatorsk and Konstantinovka (Donetsk region),” the company specified.
CSD LAB reported that the company opened more than 15 lab offices together with partners during the war, including three in Ternopil, offices in Dnipro, Khmelnytsky, Drohobych, Kamyanets-Podilsky, Ivano-Frankivsk, Lutsk, Chernivtsi, Chernomorsk, Slavyansk, Kramatorsk and Konstantinivka.
Currently there are over 70 laboratory offices and biomaterial collection points in the network all over Ukraine.
CSD LAB – one of the leading laboratories in Ukraine, provides more than 1500 tests – from general blood analysis to determination of genetic disorders in the tumor by NGS method. For 12 years CSD LAB has been one of the largest pathomorphological laboratories in Eastern Europe.
CSD LAB unites six laboratories: pathomorphology, cytomorphology, oncohematology, microbiology, clinical diagnostic laboratory and molecular genetics center. Every year it conducts more than 1.5 million tests.
Production facilities and modern high-tech equipment are located in Kiev and Lviv on a total area of more than 5 thousand square meters, as well as in Moldova and Georgia.
