Chapter II
in forceVoorwerp van de belasting
Tax shall be levied on the taxable wage.
Wages shall mean everything that is derived from an employment relationship or a former employment relationship, including that which is reimbursed…
In the event that a stock option right has been agreed upon in the context of an employment relationship or a former employment relationship with an…
Wages do not include:
Furthermore, wages do not include:
In determining the amount of the wages, no account shall be taken of the circumstance that, pursuant to the application of Article 34, paragraph 2…
In determining the amount of the wages, no account shall be taken of the income-related contribution due in respect of the wages, as referred to in…
In determining the amount of the wages, no account shall be taken of the following costs borne by the employee:
By ministerial regulation, in accordance with Our Minister of Social Affairs and Employment, rules may be laid down regarding the amount of tips and…
With respect to an employee who performs work for the benefit of a body in which he or his partner holds a substantial interest, the wages received…
Wages not received in money shall be taken into account at the value that can be attributed to them in economic traffic, with the proviso that in the…
Wages shall be considered to have been received at the time at which they:
If a car has also been made available for private purposes, the benefit shall be set on a calendar year basis at no less than:
If a bicycle has also been made available for private purposes, the benefit shall be set at 7% of the value of the bicycle on a calendar-year basis…