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The Tax Authorities have published further information about the expiration of the tribunal exemption. As of 1 January 2014, the stalemate exemption for new cases will expire. For tribal rights granted before 1 January 2014 and to which the standing exemption applies, transitional law applies.

From 1 January 2014, basic rights entitlements can also be paid out in one go or in a form other than periodic benefits. In addition, in 2014 these tribal rights may be paid in full in the following 2 situations, with deduction of payroll taxes over 80% of the entitlement:

The payment to replace lost or deprived wages (for example, a severance pay) was transferred to the account of the stamrecht-bv, bank, investment institution or insurer before 15 November 2013.

The employer himself acts as insurer of the right of standing. The employer also has the obligation to insure the stamp duty before 15 November 2013.

The disadvantages see also: The Stamrecht BV’s can put the trash in 

More information about the expiration of the stamrechtvrijstelling and the possibility of a one-off benefit can be found in the 2nd edition of the ‘Newsletter Payroll Taxes 2014’, which appears in early December 2013. www.belastingdienst.nl. The following article has been placed there: Information about the transitional law on the expiration of the tribunal exemption as promised by Secretary of State Weekers during the discussion of the Tax Proposal 2014 bill on 13 November 2013.

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