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The temporary solution of the ‘Pseudo End Tax’ for higher incomes (also referred to as the ‘Crisis Tax’) is returning in 2014. In the event an employee on your payroll earned more than €150.000 in 2013.
For employees earnings more than €150.000 in 2013, one is required to pay 16% tax on the residual amount exceeding the €150.000 income. This new tax will be in addition to the taxes already deducted on the wage of the employee. One must declare this together with the income tax return in March 2014. The Deadline for this declaration is 30-04-2014.
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