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Niek Schipper

Partner at Vialto Partners - Global Mobility and International Executive Reward / Lecturer at Leiden University

Niek Schipper is a Partner at Vialto Partners, a global firm specializing in tax, immigration, and global mobility services. He plays a significant role in advising clients on employment tax matters, particularly in relation to the Dutch tax system and its implications for expatriates and international businesses.

Professional Background

  • Position: Partner at Vialto Partners
  • Expertise: Niek specializes in employment tax and international tax compliance, focusing on the Dutch expat tax regime known as the 30% ruling, which provides tax benefits to skilled migrants working in the Netherlands. He has been involved in discussions regarding changes to this regime and its impact on both individuals and organizations.145

Contributions

Niek frequently contributes to Vialto Partners' publications, providing insights into ongoing legislative changes affecting employment taxation in the Netherlands. His work includes analyzing new laws, such as those regarding employee stock options and the implications of budget announcements on tax policies.23

Contact Information

Niek Schipper can be reached via email at [email protected] for inquiries related to his expertise in employment tax and related matters.25

In summary, Niek Schipper is a key figure at Vialto Partners, leveraging his knowledge of Dutch tax law to guide clients through complex regulatory environments.

Highlights

Feb 28 · linkedin

Morgen verschijnt mijn Opinie over de belastingheffing van ontslagvergoedingen na een internationale carrière in het fiscale weekblad NTFR.

In deze Opinie sta ik stil bij ‘retrokennis’: oude fiscale leerstukken die door rechtsontwikkeling opnieuw relevant zijn. Dit geldt ook voor enkele recente ontwikkelingen op het gebied van de belastingheffing van werknemers, waaronder het nieuwe beleidsbesluit over ontslagvergoedingen in grensoverschrijdende situaties. Hiermee keren wij terug naar het verleden als het gaat om de uitleg van de belastingverdragen voor dergelijke inkomsten: de 11 juni 2004-arresten van de Hoge Raad.

Een belangrijk onderdeel waaraan in het beleidsbesluit echter geen aandacht wordt besteed is de vraag welke uitleg dient te gelden onder nationaal recht. In mijn Opinie ga ik hierop in en betoog ik dat een dergelijke samenloop van het nationale recht en de belastingverdragen, waaronder het mogelijke gebrek aan congruentie, in de toekomst meer aandacht verdient.

De Opinie verschijnt in NTFR, nr. 9 van 29 februari a.s. en is nu al te lezen op NDFR (vrij toegankelijk, zie link).

https://lnkd.in/er42S7p4

Dec 20 · linkedin

Yesterday, on 19 December, the Dutch Senate voted in favour of the 2024 Tax Plan, including the two changes to the 30% ruling, effective 1 January 2024 and 1 January 2025. Our updated Newsflash contains the latest status of affairs.

Please note that the Dutch Senate approved the Tax Plan, but also voted in favour of a resolution ("motie") which requests the government to expedite the intended evaluation of the 30% ruling and, based on this evaluation, to come up with an alternative proposal in the 2025 Tax Plan that is less harmful to the Dutch economy. Further details on to what extent this could impact the aforementioned changes to the 30% ruling, or whether other amendments will be proposed, are expected in Spring 2024.

Please see the attached detailed Newsflash for more information.

#globalmobility #tax #vialtopartners

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Niek Schipper
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Location

Amsterdam, North Holland, Netherlands