Already an account? Log in

    Try Payroll Rendement

    With 13 published issues in a calendar year Payroll Rendement offers the most up to date answers to your professional questions with news, themes and articles.

    Subscribe to Payroll Rendement for the next three months for only € 3, excluding VAT (normal price is € 99 per year). This offer applies to a business trial subscription, valid until cancellation.

    Fill out the form below and subscribe













    Are you interested in similar English publications? Rendement also offers www.hrmrendement.nl (about Dutch HRM regulations), www.taxrendement.nl (about Dutch tax regulations) and www.BArendement.nl (about Dutch financial SME-news). Try these publications for three months each for € 3, excluding VAT. Normal price is €99 per year.

    Promo code (when available)

    We ask you to agree to our General Terms and Conditions and read our Privacy Policy.

    When clicking on subscribe, you automatically give permission to receive the newsletter and offers, with which we inform you about relevant products and services of Rendement Uitgeverij BV. If you do not want this, please contact us via klantenservice@rendement.nl. You can also withdraw the consent at any time by clicking on the unsubscribe link at the bottom of each email.

    Wages from current or previous employment?

    A recent lawsuit handled by the Court of Arnhem-Leeuwarden revolved around the income tax return of an ex-employee, who had applied a tax credit to (severance) pay he had received. The Dutch Tax and Customs Administration had subsequently made a correction to the respective tax return, invalidating the applied tax credit. The employee tried to convince the judge that the pay he had received was to be regarded as wages from his current employment, meaning the tax credit could be applied. However, he did not succeed.

    Reintegration

    When the employee received the respective pay, he was on sick leave at home but cooperating with reintegration activities. The employee had concluded that the payment constituted wages from his current employment, given that at the time he was still employed by the organization. However, the judge did not consider the fact that their was still an employment relationship between employee and employer a convincing argument. The judge did not see any connection between the pay received and work done in the context of employment. This was further confirmed by the fact that the employer had specified the payment as ‘severance pay’ on the employee’s pay slip. In other words, the pay received was made in regards to a dismissal and thus legally constituted wages from previous employment, not current employment. This meant the tax credit could not be applied.

    Court of Arnhem-Leeuwarden, July 20, 2021; ECLI (abridged): 6903

    Share this article on: