Crisis tax

The Dutch government introduced the crisis tax as a temporary measure, effective as of 1 January 2013. This crisis tax is relevant for employers with employees earning more than 150 thousand euros in 2012. The crisis tax is an additional final levy charge of 16 percent, payable by the employer in 2013 insofar as an employee´s income (including bonuses and benefits of shares/options) exceeded a threshold of 150 thousand euros in the year 2012.

The results in this article are based on data from the Dutch Tax Authority and the UWV, the organisation responsible for the implementation of social insurance regulations. The outcomes are provisional and reflect the situation on 8 October 2013. Employers may adjust their declaration or appeal against the charge. This may result in furture revisions of the amounts concerned.