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Salary Split

If an employee is working in two or more countries, you can achieve significant tax benefits with a ‘salary split’. However, this may also have a negative effect. It all depends on the employee’s individual financial position. A salary split basically means that you have the salary paid out in the countries where the employee works with the most beneficial distribution key.

Compensation rule when working in more than one country

Rules and treaties between different countries

Setting up a splitting structure is by definition a custom job. You also must take into account the implications regarding social insurance and pension accrual. Furthermore, you must comply with certain criteria in order to be successful. Bol International is happy to be at your service in this respect.


What are the rules in case of salary split?

Normally, the worldwide income must be declared on the income tax return in the country of residence. This does not automatically mean paying double taxation.

The tax treaties between the country of work and the country of residence often prevent double taxation, ensuring that the salary amounts are taxed in one country only.

Does working in more than one country affect my 30%-rule?

Yes. The 30% tax rule may be applied only on the Dutch portion. Bol International’s professionals can show the exact effect on the net wage.

Does a company car have affect on the payroll entries?

The answer to this question depends on the provisions of the employment contract. Furthermore, the legislation and court decisions of the relevant country are important. It is impossible to provide an uniform answer, as this will be different for each individual situation.