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Deemed employment non-executive board members abolished

10 May 2016

As of January 1, 2017 the position of a non-executive board member will no longer be considered a deemed employment for Dutch wage tax.

By mutual consent this may even be applied as of May 1, 2016. Via ‘opting in’ the deemed employment can, however, still be continued. This may be attractive with a view to the application or continuation of the 30%-ruling.

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