Author Details | Netherlands | Netherlands | Tolley's Global Mobility: Employment Taxes (Europe)

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Author details | Netherlands

Netherlands

Elmer van Lienen

Elmer van Lienen works for Newtone as an international employment tax and payroll advisor. Within Newtone he is also a member of the global International Mobility Employee (IME) pillar.

Elmer has 25 years of experience advising organisations in the field of people

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9.7.2 Civil contracts

5.2 Employee registration

13. Employer burden table

Introduction

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

12. Checklist for employers

5.3.1 Short term business visitors

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

3.7.2 Sick pay

3.7.3 Sale of shares

8.1 Penalties for late tax filing and late payment

2.1.1 Tax deduction cards

9.3 National collective bargaining agreement (CCNL)

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