Chigamulo cha 30% ku Netherlands: mikhalidwe, nthawi ndi kusintha kwa 27%

Chigamulo cha 30% ( 30%-regeling , chomwe mwalamulo chimatchedwa expatregeleng kuyambira 2024) chimalola olemba ntchito aku Netherlands kulipira gawo la malipiro a wantchito wobwera popanda msonkho wa malipiro. Chasinthidwa mobwerezabwereza m'zaka zitatu, ndipo zina mwa zosinthazo zinasinthidwa. Nkhaniyi ikufotokoza zomwe zikugwira ntchito mu 2026, zomwe zikugwira ntchito kuyambira pa 1 Januwale 2027, ndi boma losinthira lomwe wantchito amagwera. Chiwerengero chilichonse chimaperekedwa ndi chaka chomwe ali.

Kodi malowa ndi otani, ndipo chifukwa chake alipo

Wantchito amene wasamukira ku Netherlands kukagwira ntchito amalandira ndalama zomwe mnzake wakomweko salipira: nyumba ziwiri, ndalama zambiri zogulira, maulendo obwerera kunyumba, kusungira katundu wapakhomo, zikalata zogona ndi kusintha ziphaso zoyendetsera galimoto, maphunziro a chilankhulo cha banja. Lamulo la misonkho la ku Dutch limatcha izi kuti ndi zolipira zakunja kwa dziko ndipo limaona kuti kubweza ndalamazo ndi kuchotsera msonkho ( gerichte vrijstelling ) mkati mwa ndondomeko ya ndalama zokhudzana ndi ntchito, motsatira art. 31a Wet LB 1964. Ngati ndalamazo zabwezedwa bwino, sizimalipira msonkho ngati malipiro ndipo sizimawononga ndalama zomwe abwana amalipira.

Kutsimikizira ndalama zomwe wogwira ntchito amagwiritsa ntchito ndi wantchito n'kovuta kwambiri pa kayendetsedwe ka ntchito. Chigamulo cha 30% ndi njira ina yokhazikika: olemba ntchito angaone kuchuluka kwa malipiro ngati kubweza ndalama zakunja popanda msonkho, popanda umboni woti ndalamazo zinagwiritsidwa ntchito. Ndi njira yabwino, osati thandizo la ndalama - ndichifukwa chake kubweza ndalama zenizeni kulipobe ndipo, kwa antchito ena, ndikofunikira kwambiri. Ndalama zosunthira zinthu zapakhomo ndi ndalama za sukulu zapadziko lonse lapansi sizili ndi mtengo wokhazikika ndipo zitha kubwezedwanso popanda msonkho.

Udindo pachaka

Gome ili likupereka chiwongola dzanja chokhazikika, chiwongola dzanja cha malipiro, chiwongola dzanja chotsika cha ophunzira achichepere omaliza maphunziro a masters ndi malire, pachaka. Chiwongola dzanja ndi kuchuluka kwa malipiro okhomeredwa msonkho pachaka, komwe kumalembedwa mu Januwale uliwonse.

Yuro ndi ndalama zomwe zimafanana ndi malamulo a malipiro a 2027 ndipo chiŵerengero cha 2027 WNT cap chikaperekedwa pambuyo pa indexation chinasindikizidwa mu Disembala chaka chatha, mu zolemba za Staatscourant ndi Tax Plan, ndipo ziyenera kufufuzidwa musanayambe ntchito yolipira ya 2027.

Chopondereza chomwe chinayambitsidwa kenako nkuchotsedwa

Ndondomeko ya Misonkho ya 2024 idayambitsa, mwa kusintha kwa nyumba yamalamulo, lamulo lochepetsa antchito omwe amalowa m'malo ogwirira ntchito kuyambira pa 1 Januware 2024: 30% kwa miyezi 20 yoyambirira, 20% kwa miyezi 20 yotsatira ndi 10% kwa miyezi 20 yomaliza. Linathetsedwa kuyambira pa 1 Januware 2025, ndipo motsatira lamulo losintha palibe gulu lomwe linafika pa 20% mu 2024, ngakhale antchito omwe ali ndi nthawi yochepa: nthawi yoyambirira ya miyezi 20 sinathe nthawi yophukira ya 2025 isanafike. Tsamba lililonse lomwe likufotokozabe za lamulo lochepetsa la 30/20/10 latha kale.

Kodi wantchito amatsatira ndondomeko iti?

• Malo ogwirira ntchito adagwiritsidwa ntchito mu nthawi yomaliza ya malipiro ya 2023 kapena koyambirira. 30% pa nthawi yonse yotsala, kuphatikizapo pambuyo pa 2027, ndi malipiro akale (omwe ali ndi indexed). Mphepete mwa malipirowo imagwira ntchito, kuyambira pa 1 Januwale 2026 osachepera.
• Malowa adagwiritsidwa ntchito koyamba mu 2024. 30% mu 2025 ndi 2026, 27% kuyambira pa 1 Januwale 2027; malamulo akale a malipiro (olembedwa) akadali kugwira ntchito.
• Malowa adayikidwa koyamba pa 1 Januwale 2025 kapena pambuyo pake. 30% mu 2025 ndi 2026, 27% kuyambira pa 1 Januwale 2027, ndipo ndalama zatsopano zolipirira anthu okalamba kuyambira 2027 zawonjezeka.

Mikhalidwe

Olembedwa ntchito kuchokera kumayiko ena

Malowa ndi a munthu wodziwa ntchito : wantchito wolembedwa ntchito kuchokera kunja kwa Netherlands, kapena wotumizidwa kuchokera kunja kwa dziko kupita ku wothandizira wa ku Netherlands, monga momwe zafotokozedwera mu 1965. Kulemba anthu ntchito kuyenera kuchitika asanasamuke. Munthu amene amasamukira kuno kaye kenako n’kufunafuna ntchito pambuyo pake salembedwa ntchito kuchokera kunja ndipo sakuyenerera, ngakhale ntchitoyo itakhala yapadera. Olemba ntchito ndi antchito ayeneranso kuvomerezana polemba kuti ndalamazo zimabwezera ndalama zakunja.

Muyeso wa makilomita 150

Wantchitoyo ayenera kuti anakhala mtunda woposa makilomita 150 pamzere wowongoka kuchokera kumalire a Netherlands kwa miyezi yoposa iwiri mwa itatu ya miyezi 24 ntchito ya Netherlands isanayambe - makamaka miyezi 16 mwa miyezi 24 imeneyo. Zimenezi sizikuphatikizapo anthu ambiri okhala ku Belgium, Luxembourg ndi madera ambiri akumadzulo kwa Germany.

Muyesowu unatsutsidwa kuti ndi wosiyana ndi kuyenda kwa antchito mwaufulu. Hoge Raad sanathetse nkhaniyi koma adatumiza mafunso oyambirira ku Khoti Loona za Ufulu la European Union (Hoge Raad 9 Ogasiti 2013, ECLI:NL:HR:2013:474). Khoti Loona za Ufulu linagamula ku Sopora (Khoti Loona za Ufulu la European Union 24 February 2015, Mlandu C-512/13, ECLI:EU:C:2015:108) kuti lamulo la mtundu uwu ndilololedwa pokhapokha ngati silipereka ndalama zambiri zolipirira. Pogwiritsa ntchito mayeso amenewo pobweza mlanduwo, Hoge Raad adatsimikiza kuti lamulo la Dutch ndi lovomerezeka (Hoge Raad 4 March 2016, ECLI:NL:HR:2016:360).

Pali kusiyana kochepa kwa antchito omwe adapeza digiri ya udokotala ku Netherlands: nthawi ya kafukufuku wa udokotala pano siinyalanyazidwa, bola ngati wantchitoyo adakwaniritsa mayeso a makilomita 150 ndi miyezi 16 mwa 24 nthawi yomweyo asanayambe ndipo adayamba ntchito yoyenerera mkati mwa chaka chimodzi kuchokera pa digiriyo.

Ukadaulo wapadera ukusowa pamsika wa antchito ku Netherlands: muyezo wa malipiro

Mayeso alamulo ndi akuti wantchito ali ndi luso lapadera lomwe silikupezeka kapena silikupezeka pamsika wa antchito ku Netherlands. M'machitidwe ake izi zimayesedwa ndi malipiro. Malinga ndi art. 10eb Uitvoeringsbesluit loonbelasting 1965 wantchito amaonedwa kuti ali ndi luso lapadera ngati malipiro apachaka okhomeredwa msonkho - malipiro atachotsedwa ndalama zothandizira zopanda msonkho - apitirira muyezo wa chaka: €48,013 mu 2026, €46,660 mu 2025, €46,107 mu 2024.

Mfundo ziwiri nthawi zambiri zimamveka molakwika. Lamuloli ndi gawo la malipiro okhomeredwa msonkho , osati pa phukusi: ngati phukusili ndi €62,000 ndipo 30% siliperekedwa msonkho, ndalama zotsalazo zokhomeredwa msonkho ndi €43,400 ndipo lamulo la 2026 silinakwaniritsidwe. Ndipo lamuloli limagwira ntchito nthawi yonseyi, nthawi yogawidwa, ndipo limakwera mwezi uliwonse wa Januwale; wantchito woposa nthawi yake pa nthawi yosankhidwa akhoza kutsika pambuyo posintha kupita ku maola ochepa, tchuthi chosalipidwa kapena matenda ndi malipiro ochepa. Wantchito akasiya kukwaniritsa malipiro kapena kusowa kwa malipiro, malowo amatha kugwira ntchito tsiku loyamba la mwezi womwe izi zinachitika, ndipo, kutengera momwe zinthu zilili, chaka chonse cha msonkho.

Pamene pafupifupi aliyense m'gulu la anthu ogwira ntchito akwaniritsa zomwe amayembekezera, bungwe la Tax Administration likhoza kuyesabe kusowa kwa ntchito padera, poyang'ana maphunziro, chidziwitso choyenera komanso kuchuluka kwa malipiro m'dziko lomwe adachokera.

Kuchepa kwachizolowezi kwa achinyamata omaliza maphunziro a masters

Wantchito wosakwana zaka 30 yemwe ali ndi digiri ya masters ku Dutch, kapena digiri yakunja yomwe imadziwika kuti ndi yofanana nayo, amachepetsedwa: €36,497 mu 2026, €35,468 mu 2025, €35,048 mu 2024. Kuchepetsaku kumalumikizidwa ndi zaka, osati chaka chomaliza maphunziro: mwezi womwe wantchitoyo amakwanitsa zaka 30, ndiye kuti malamulo onse amalowa m'malo mwake. Olemba ntchito olemba anthu ntchito omwe amaliza maphunziro awo ayenera kulemba tsiku lobadwa la makumi atatu.

Ofufuza asayansi ndi aphunzitsi a zamaphunziro m'mabungwe ofufuza aku Dutch, ndi madokotala omwe ali ndi maphunziro apadera ku bungwe lodziwika bwino, amayenerera popanda kukwaniritsa malamulo aliwonse a malipiro; zina zomwe zimagwiranso ntchito kwa iwo.

Kufunsira, ndi nthawi yomaliza ya miyezi inayi

Malo ogwirira ntchito si odziyimira pawokha. Olemba ntchito ndi antchito amapempha limodzi ku Tax Administration, yomwe imapereka chisankho ( beschikking ) chonena masiku oyambira ndi otsiriza. Pokhapokha ngati ndalamazo zingaperekedwe popanda msonkho, ndipo olemba ntchito ayenera kusunga chisankhocho m'mabuku a malipiro.

Lamulo la nthawi ndilo lokwera mtengo kwambiri m'derali. Ngati pempholo laperekedwa mkati mwa miyezi inayi kuchokera tsiku loyamba la ntchito, malowo amayamba kugwira ntchito kuyambira tsiku loyambalo. Ngati laperekedwa pambuyo pake, limayamba kugwira ntchito kuyambira tsiku loyamba la mwezi wotsatira mwezi wofunsira, ndipo miyezi yotsalayo imatayika kwamuyaya. Palibe chosiyana ndi zovuta; kwa okalamba, miyezi inayi ya kuchotsedwa ntchito ndi ndalama zosakwana zisanu.

Kukana kungatsutsidwe ndikupemphedwa apilo, koma njira yothandiza kwambiri ndikuwunika ngati munthuyo akuyenerera mgwirizano usanasainidwe.

Kutalika: Miyezi 60, ndi kuchepetsedwa kwa kukhalapo koyambirira

Nthawi yomaliza ndi miyezi 60. Inali zaka zisanu ndi zitatu isanafike chaka cha 2019; zomwe zinachepetsedwa kukhala zaka zisanu kuyambira pa 1 Januwale 2019, malinga ndi mpumulo wosintha womwe unatha kumapeto kwa chaka cha 2020. Milandu yonse yomwe ilipo pano imagwira ntchito pa miyezi 60.

Nthawiyi imachepetsedwa ndi nthawi yoyambirira yogwira ntchito kapena kukhala ku Netherlands yomwe imathera mkati mwa zaka 25 ntchito isanayambe. Maulendo afupiafupi amanyalanyazidwa mkati mwa malire: mokulira, mpaka masiku 20 ogwira ntchito pachaka cha kalendala yogwira ntchito ku Netherlands ndi masabata asanu ndi limodzi pachaka cha kalendala yokhala ku Netherlands pazifukwa zaumwini, kuphatikiza nthawi imodzi yotsatizana ya miyezi itatu, yomwe gulu lazidziwitso la Tax Administration latsimikizira kuti imagwira ntchito limodzi m'malo mwa kupatula milungu isanu ndi umodzi pachaka. Aliyense amene anakhalapo kapena kuphunzira kuno ayenera kuwerengedwa kuchepetsedwa asanadalire phindu la zaka zisanu.

Chipewa pa muyezo wa WNT

Kuyambira pa 1 Januwale 2024, chiwongola dzanja chokhazikika chimagwira ntchito kokha pa malipiro mpaka kufika pa malipiro apamwamba pansi pa Wet normerering topinkomens, yomwe nthawi zambiri imatchedwa Balkenendenorm: €233,000 ya 2024, €246,000 ya 2025 ndi €262,000 ya 2026. Mu 2026, ndalama zambiri zopanda msonkho ndi 30% ya €262,000, ndipo malipiro opitirira pa denga sadzachotsedwa.

Antchito omwe kale anali ndi malo ogwirira ntchito omwe adagwiritsidwa ntchito mu nthawi yomaliza ya malipiro a 2022 adalandira mpumulo wosintha kuchokera ku malire mpaka pa 1 Januwale 2026. Mpumulo umenewo watha: kuyambira 2026 malirewo amagwira ntchito kwa aliyense, popanda kupatulapo. Uwu ndi kusintha komwe kungakhudze anthu omwe akhala akuthawa kwawo kwa nthawi yayitali komanso madipatimenti awo olipira malipiro chaka chino.

Chiwopsezocho chimayikidwa pa wothandizira aliyense wosunga ndalama ndipo chimawerengedwanso mogwirizana ndi nthawi yomwe malowo sagwira ntchito kwa chaka chonse, kotero pakapita nthawi pakati pa chaka, bwana aliyense amagwiritsa ntchito gawo lake logawidwa nthawi.

Kusintha abwana

Chisankhocho chimaperekedwa kwa bwana wina ndi wantchito pamodzi ndipo sichimayenda ndi wantchitoyo. Pakusintha kwa bwana, malo ogwirira ntchito amatha kupitilizidwa kwa nthawi yotsala ya ntchito yoyambirira, koma pokhapokha ngati kusiyana pakati pa kutha kwa ntchito yakale ndi kutha kwa pangano latsopano sikupitirira miyezi itatu, ndipo bwana watsopano ndi wantchitoyo atumiza fomu yatsopano yopempha mgwirizano mkati mwa miyezi inayi kuchokera tsiku latsopano loyambira. Mikhalidwe, kuphatikizapo malipiro a chaka chino, imayesedwanso.

Kusiyana kwa miyezi itatu kumayesedwa mosamala. Mu apilo ina, kupitiriza ntchito kunakanidwa pomwe ntchito yakale inali itatha miyezi khumi ndi isanu ndi itatu pangano latsopano lisanathe; kuchotsedwa kwa chilolezo chokhala pantchito cha wantchitoyo sikunasinthe chilichonse pa mayeso a msonkho (Gerechshof 's-Hertogenbosch 2 Okutobala 2024, ECLI:NL:GHSHE:2024:3073). Kusiya ntchito popanda pangano latsopano losainidwa kumaika nthawi yotsalayo pachiwopsezo.

Chigamulo cha 30% ndi muyezo wa osamukira aluso

Anthu omwe si nzika za EU nthawi zambiri amakhala ndi chilolezo chokhala ngati mlendo waluso kwambiri ( kennismigrant ), chothandizidwa ndi olemba ntchito odziwika ndi IND. Ndondomeko imeneyo ili ndi njira yakeyake yolipirira, yomwe imafotokozedwa ngati ndalama zonse pamwezi kupatulapo 8% ya ndalama zolipirira tchuthi, ndi chiwerengero chotsika kwa ogwira ntchito osakwana zaka 30 ndi chotsika kachiwiri kwa omaliza maphunziro omwe akupita chaka chophunzitsira. IND imayika ndalama izi, kuzifalitsa pa ind.nl ndikuzisintha kumayambiriro kwa chaka chilichonse; EU Blue Card ilinso ndi ziwerengero zake.

• Muyeso wa IND ndi chiŵerengero chonse cha pamwezi; muyezo wa msonkho ndi chiŵerengero cha pachaka cha malipiro okhomeredwa msonkho pambuyo ndalama zopanda msonkho zimachotsedwa.
• Kukumana ndi chimodzi sikutanthauza kuti winayo adzalandira chikole. Wantchito amene ali ndi chaka chocheperako sali pafupi ndi malamulo a msonkho.
• Kugwiritsa ntchito chigamulo cha 30% sikuyenera kukakamiza malipiro kukhala pansi pa muyezo wa IND, kotero kusinthana kulikonse kwa malipiro kuti munthu alandire ndalama zopanda msonkho kuyenera kuyesedwa motsutsana ndi zonse ziwiri. Anthu a ku EU ndi EEA safunikira chilolezo koma amakumana ndi mikhalidwe yofanana ya msonkho.

Kutha kwa udindo wa okhometsa msonkho wakunja pang'ono

Wogwira ntchito amene anali ndi chigamulo cha 30% ankatha kusankha, mu fomu yolipira msonkho, kuti awoneke ngati wokhometsa msonkho wosakhala wokhala m'dziko motsatira gawo la 2.6 Wet IB 2001. Bokosi 2 ndi bokosi 3 zinawerengedwa ngati kuti wantchitoyo sanali wokhala m'dziko, kotero ndalama zosungidwa zakunja, ndalama zoyikidwa ndi nyumba zina zinagwera kunja kwa msonkho wa ku Netherlands - nthawi zambiri zimakhala zodula kuposa kuchotsedwa msonkho wa malipiro.

Chisankhocho chinathetsedwa kuyambira pa 1 Januwale 2025. Mpumulo wosinthira unaperekedwa kwa antchito omwe chigamulocho chinagwiritsidwa ntchito mu nthawi yomaliza ya malipiro a 2023: akhoza kusankha udindo wosakhala wokhala m'dziko mpaka chaka cha msonkho cha 2026. Mpumulo umenewo umatha pa 31 Disembala 2026. Kuyambira pa 1 Januwale 2027 wantchito aliyense wokhala m'malowa ndi wokhometsa msonkho wathunthu wokhala ku Netherlands, wokhala ndi ndalama zapadziko lonse lapansi za bokosi 2 ndi bokosi 3, malinga ndi pangano lililonse la misonkho iwiri.

Kwa gulu lomwe lakhudzidwa, iyi ndi nthawi yokonzekera ya 2026, osati ya 2027: aliyense amene amadalira lamulo losintha zinthu ayenera kuwonanso zomwe zikuchitika mu 2027 chaka chino, kuphatikizapo momwe pangano la katundu wakunja ndi magawo ake limagwirira ntchito komanso zotsatira za bokosi 3 za katundu yemwe adasungidwa pa 1 Januwale 2027.

Njira ina: kubweza ndalama zenizeni zakunja kwa dziko

Mtengo wokhazikika si njira yokhayo. M'malo mwake, olemba ntchito angabwezere ndalama zenizeni zakunja kwa dziko popanda msonkho, ngati pali umboni, popanda malire a peresenti, palibe malipiro oyenera komanso palibe muyezo wa makilomita 150. Ndi lotseguka kwa antchito omwe alephera kwathunthu zofunikira za mtengo wokhazikika, kuphatikizapo olemba ntchito odutsa malire mkati mwa mtunda wa makilomita 150, ndipo ndi ofunika kwambiri pamene ndalama zenizeni zili zokwera: nyumba zodula ziwiri, maulendo ataliatali oyendera kunyumba, kusamuka kwa mabanja ambiri.

Kuyambira mu 2023, chisankho chiyenera kupangidwa pa wantchito aliyense mu nthawi yoyamba ya malipiro a chaka cha kalendala pomwe ndalama zakunja kwa dziko zimabwezeredwa, kenako zimakhazikika chaka chimenecho; sizingakonzedwe pambuyo pake. Mu chaka choyamba cha wantchito, bwana akhoza kusintha pakati pa njira ziwirizi pa nthawi iliyonse ya malipiro mpaka kumapeto kwa mwezi wachinayi, kenako ayenera kudzipereka chaka chonse. Ngati mtengo wokhazikika umayamba mochedwa, ndalama zenizeni zitha kubwezeredwa miyezi yoyambirira.

Njirayi imafuna mbiri yodzitetezera: ma risiti, mfundo yofotokoza magulu omwe amawerengedwa, ndi kuwerengera kwa wantchito aliyense mu kayendetsedwe ka malipiro. Kuyambira 2027, pa 27%, kufananiza kumasanduka ndipo kuyenera kuyendetsedwanso kwa ogwira ntchito akuluakulu komanso osamutsidwa kwambiri.

Zimene olemba ntchito ayenera kuchita pochita

• Kuyenerera mayeso asanasainidwe pangano: kulemba anthu ntchito ochokera kunja, mbiri ya makilomita 150 ndi miyezi 16 mwa 24, ndi kukhalapo kwa anthu aku Dutch komwe kumafupikitsa nthawiyo.
• Ikani malipiro kuti malipiro okhomeredwa msonkho pambuyo pa gawo la ndalama apitirire muyezo wa chaka chonse, ndipo lembani mu mgwirizano kapena chowonjezera kuti gawolo limabwezera ndalama zakunja kwa dziko.
• Lemberani ntchito limodzi mkati mwa miyezi inayi kuchokera tsiku loyamba la ntchito. Lembani tsiku lomaliza pamene pangano lasainidwa, osati pamene mukuyamba ntchito.
• Sankhani pachaka pakati pa mtengo wokhazikika ndi ndalama zenizeni mu nthawi yoyamba ya malipiro a chaka chilichonse cha kalendala, ndipo lembani.
• Yesaninso wantchito aliyense motsutsana ndi malamulo atsopano mwezi uliwonse wa Januwale komanso motsutsana ndi malire; lembani tsiku lobadwa la munthu aliyense pa malamulo ochepetsedwa a masters ndi tsiku lomaliza la chisankho chilichonse.
• Uzani antchito mwa kulemba zomwe ndalama zomwe amalandira sizigwira ntchito: nthawi zambiri sizimalipidwa penshoni ndipo zimachepetsa maziko a maubwino a chitetezo cha anthu komanso kuthekera kwa ngongole ya nyumba.
• Mukasintha olemba ntchito, konzani nthawi yopuma ya miyezi itatu ndi fomu yatsopano ntchito isanathe.

Law & More amalangiza olemba ntchito ndi antchito atsopano ochokera ku Eindhoven ndi Amsterdam Ponena za ntchito ndi kusamukira kudziko lina, kuphatikizapo momwe ndalama zothandizira zimakhalira limodzi ndi mgwirizano ndi chilolezo chokhala. Pa chithandizo cha malipiro ndi kubweza msonkho, gwirani ntchito ndi mlangizi wa misonkho.