Orange Tax Services

Company profile

Allow me to introduce myself: I am Arnold Waal, qualified Dutch Tax advisor. A university Tax graduate, I am a member of the Dutch Registrar of Tax Advisors, and founder and owner of Orange Tax Services, with more than 20 years of experience in the field of national and international taxation. My own special field is compliance, solving issues with a hands-on approach. Born and raised in Amsterdam, I not only have a bit of the Amsterdam accent but also the Amsterdam attitude: straightforward, open and always friendly.
My career began during the evening hours when I would file income tax returns and process company administrations. In the daytime I attended classes at the High Business school. I started working with small but flourishing tax advice firms in the international field, firstly during trainee periods and later after graduation from the university of Tilburg. International clients appeal to me, I like to help them. I think this is a result of the B&B my mother ran at home when I was a small boy. Helping tourists then in some way encouraged me to assist fiscal clients now.
Arnold Waal

Our services

Corporate Clients Services
· start-up advice on subsidiary or permanent establishment
· incorporation B.V.
· registration at the Chamber of Commerce
· registration with the Dutch tax authorities
· payroll services
· periodical preparation and submission of VAT and wage tax returns
· company administration
· compilation of the annual accounts
· preparation of the corporate income tax return
· assisting with applications for bank accounts, etc
· management services
· tax advice (corporate income tax, VAT, wage tax, etc)
Private Clients Services
· a work permit
· obtaining a (temporary) residence permit
· obtaining a 30% ruling
· preparation of the Dutch personal income tax return
· tax advice (personal income tax, etc)

Our story

Our mission is to assist non Dutch speaking private individuals and companies with doing business in the Netherlands or meeting tax obligations in the Netherlands.

Orange Tax Services. The Orange stands for the Netherlands (royal family), Tax stands for the different kind of tax obligations/opportunities we have and about which there can be questions for assistance. Services stand exactly for services. We hope to provide a service meeting the requirements of the client.

We look at the Dutch tax system from a practical point of view. No nonsense, no expensive multi page fiscal advises are provided. Hands on we inform you what is the case, how it needs to be done and that we are happy to assist.

Our approach

Our team

Team Orange

However, Arnold Waal the tax advisor is not able to do all the work by himself, so I created an experienced team around me. A team of experienced payroll providers and tax advisors who would be able to ssist the clients. The team currently consists of five members, meaning short lines of communication which benefit the clients. We are certainly not so big that we don’t personally know the clients who email us or talk to us on the phone. We prefer the personal touch wherever possible.

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Interview

Arnold C.J. Waal, Managing Director of Orange Tax Services elaborates on the 30% tax ruling for international employees

What is the 30% ruling and which employees are eligible for it? Could you elaborate?

The 30% ruling is a ruling the Dutch tax office made as a response to an individual’s relocation cost application, double housing costs and similar requests made by employees arriving from abroad. The Dutch tax office recognised that this type of employee has a disadvantage compared to resident or native Dutch employees who do not have double housing costs, travel costs, household moving costs and more costs related to a transfer abroad.

The requests averaged at 30% discount, hence the 30% ruling was created to stop the flow of individual request. Employees arriving from abroad, further than 150 km from The Netherlands and who have not been a Dutch tax resident during the past 25 years and earn a certain minimum salary fall under this ruling. Also, the minimum salary depends on the age of the employee below or over 30 years old. This minimum does not apply to scientific (fields) employees. If this employee has been hired or attracted from abroad by a Dutch resident employer, then this employee can qualify for the 30% ruling.

If the ruling is granted, 30% of all components of the taxable income is regarded a tax-free reimbursement of costs and is valid for a maximum period of eight years. If the employee switches employers and is not unemployed between jobs for more than three months, a new 30% ruling application can be made with the new employer and the ruling can continue as long as the 8 year period has not expired.

Please note that the Dutch tax office checks every year through income tax returns whether the minimum income requirement is still met. This requirement is indexed every year and if it is not met during a certain year, the 30% ruling will no longer be applicable.

What are the advantages of the 30% ruling for employees? How is it also advantageous to organisations to provide this for their eligible employees?

The advantage for employees is that their net salary is substantially higher due to less tax being calculated. It is not only 30% tax- free, but due to the gross salary being set at 70% the salary could also drop into a lower tax bracket.

For the employer the 30% ruling makes or breaks the deal. Employees from abroad have more opportunities to work and one of our competitors is the United Kingdom. Without the 30% ruling the employee receives a net higher salary in United Kingdom, with the 30% ruling The Netherlands is more attractive.

Moreover, some employees value the fact that their children can study at an international school. If the employer would pay for these school fees under Dutch law without the 30% ruling, this benefit is regarded as a benefit-in-kind and is subject to tax. If the employee holds the 30% ruling, the employer can pay the international school fees free of wage tax and social premiums.

What kind of advice does Orange Tax Services offers to its clients or organisations with regards to the 30% ruling? What steps should companies take if they want to offer this to their employees? Could you elaborate?

Orange Tax services assists in the application of the 30% ruling. This is done at a “no cure no pay” rate. Some organisations made this request themselves. It does happen that the Dutch tax office is not convinced about such a request and either denies the ruling or sends a questionnaire. Our experience is that most of the time, these organisations accept the denial or do not respond to the questions with the result of the employee not receiving the important ruling.

Also, a denial of a ruling can often be a matter of the tax office not having received enough or correct information about the situation that makes them deny the ruling. We think we are able to solve a lot if not all of these cases, when we have the opinion the employee should have received the 30% ruling. Our efforts to get this ruling after denial is also charged at the same rate as a normal application and also at a “no cure no pay”.

Furthermore, not responding to a questionnaire automatically results in the ruling being denied. We therefore always recommend our clients to respond or ask us to assist, unless it is clear that the employee will not be able to qualify.

The moment the 30% ruling has been granted the employer needs to update or amend the employment agreement in such a manner that the gross salary is split in 70% gross salary and 30% reimbursement of costs. If this is not done, then the Dutch tax office assumes the 30% ruling is reimbursed on top of the agreed gross salary. For a correct process of this amendment we suggest to contact your labour lawyer.

Is there anything else you would like to add?

The 30% ruling has more benefits than mentioned above. The employee can swap his non-EU driving licence into a Dutch driving license as can his or her partner. This is a major advantage; if you ask Dutch employees how they think of the driving license exam and you know you are blessed.

Moreover, a 30% ruling holder does not need to report his world wide assets in Box 3 and have them taxed at 1.2% income tax. This is possible when the employee chooses to be regarded a deemed non-resident. This also implies that no illness costs, study costs and additional pension costs can be deducted. The mortgage deduction remains possible.

For US citizens or US green card holders the choice of being a deemed non-resident tax payer has a deeper consequence. If you are a non-resident in The Netherlands, then you must be a resident in the USA. This is the outcome of the Dutch-American tax treaty. Thus, not only you do not need to report your world wide wealth in The Netherlands, you can also deduct the days worked abroad from your Dutch tax burden. There are requirements set for this deduction and the deducted amount needs is subjected to taxation in the USA, but still, this is a good way to reduce your Dutch tax burden.

I hope the above proofs that the 30% ruling is the best tax benefit we have in The Netherlands and that we will be glad to assist in you obtaining this ruling.

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Testimonials

What our clients say about us

Here at Orange Tax Services, we are proud of the services we have delivered over the years to private and corporate clients alike. Here are a couple of testimonials from professional expat clients in Holland. We hope to welcome you soon to their ranks!
Mark McKeon
As President of Starbucks Coffee Company EMEA and Chairman and CEO of V&D in the Netherlands between 2001 and 2013 I was supported in all my personal tax affairs by Arnold CJ Waal and his team at Orange Tax Services. The advice, efficiency and proactivity to manage my tax affairs was always of the highest professional standard and I would highly recommend to any ex-patriot visiting the Netherlands for business the services of Arnold and his Orange Tax Services team.
Manuela Oberegger – Lewry Technical Services Europe AG
We are a Swiss company having a few employees working in Holland. Since 2009 Orange Tax Services has been supporting us on a very professional basis. Orange Tax Services helped us to set everything up in Holland (including Bank accounts) and acts on our behalf with the Belastingdienst. They provide pay slips for the employees, declare their salaries to the tax office and do all reports needed. Orange Tax Services keep us informed of any relevant Dutch news that could concern us. They always reply promptly to any question we have and we are very happy with the quality of the service they provide.

Company profile

Expat Services:
Tax Advisors

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Address

Address:Keizersgracht 62-64
Postal code:1070 AM
City:AMSTERDAM
Country:NL