If it is up to the FNV, the expat scheme may be abolished. According to the union, the scheme in its current form is excessive compensation, especially for the higher incomes.
“The scheme was created to attract employees who are scarce. But to test that, only income is considered,” says FNV director Amrit Sewgobind. “We see it as a revenue model for companies to bring in people for the tax discount. And with that they crowd out others on the labor market.”
However, the union believes that a transitional arrangement should be introduced. In this way, expats, who are now covered by the scheme, do not suffer from the disadvantages without being able to prepare for them.
More tax revenue?
Tax experts fear that the Netherlands will cut itself in the fingers if the expat scheme is completely abolished. Because nowadays, except for Germany, every Western European country has an advantageous tax law for foreign employees. Since this year, Belgium has even introduced a new expat scheme that is almost identical to that of the Netherlands.
“If fewer companies with employees come here or even leave, the question is whether you also get more tax revenues,” says Robert Rouwers, tax adviser on international payroll taxes and partner at EY.
Ruben Froger, tax adviser with regard to payroll taxes and partner at KPMG Meijburg & Co, agrees. “The scheme has been in existence for more than 50 years and competing countries in the EU have similar schemes. If we abolish the scheme and then regret it, in practice we can no longer reverse it. sleep in.”
These countries also have an expat scheme:
–
