NetherlandsAccounting and Audit
This is contribtion number six by KPMG Meijburg & Co regarding the tax planning opportunities for providing low taxed remuneration to employees: saving plans, public holidays and anniversary allowances.
This article is most likely to be relevant for employers interested in providing tax-friendly remuneration for their employees.
On October 26, 1993, the Dutch Parliament enacted a bill which significantly changes the provisions of the savings plans for employees, as well as the tax-free allowances on the occasion of employee anniversaries and public holidays. The new law will take effect on January 1, 1994.
The following employee benefit plans have been changed by the new legislation:
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