a wage tax nUMBER
APPLY FOR A DUTCH WAGE TAX NUMBER/PAYROLL NUMBER
From January 1, 2019, new companies must apply for a payroll tax number again. The allocation of this number was automatic from 1 April 2018, but the Tax Authorities have adjusted their working methods.
INCO can apply for the wage-payroll tax ID, which is a service that is included in our Company Officer Service (no extra charge).
A wage/payroll tax number is necessary if a BV employs employees. This is usually the case because the dga of a BV is also regarded as an employee for tax purposes. At least one usual wage must be paid to a DGA, which the BV must withhold withholding tax.
Start the Payrolling in The Netherlands
Dutch companies can authorize INCO as their administrative partner to apply for the Wage/ Payroll Tax ID. While the application is pending, staff can already be recruited and start their employment.
INCO can provide you with a simple application form, in which you can sign up a new employee. INCO can assist in payrolling employees by handling the issuance of salary slips, and filing the wage tax returns on a monthly basis. Read more about our payroll services in The Netherlands here.
No payroll tax number
A BV with a DGA that does not request a payroll tax number will receive a questionnaire from the tax authorities. From this it will have to be determined why no number has been requested and why you believe that you do not need to receive a salary as a dga.
If you have any questions about applying for the wage/payroll tax number, please contact us.
YOUR BUSINESS TOOLKIT
FREE ACCESS TO ALL THE THINGS YOU NEED TO KNOW
Our experts have combined their knowledge and strengths to create a tool we call the Business Toolkit.
The Business Toolkit will help you and entrepreneurs from around the globe to truly understand the Dutch market, regulations and laws. And will enable you to take a deep-dive into the topics displayed below.
This way you will easily get up to speed with our Company formation process, Dutch Tax & Accounting and our corporate services.
Make sure to check out our handy checklists, explainer video's and extensively written Whitepapers too!