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Expert Group opinion on the moment of receipt of earnings in outplacement processes in the event of a termination agreement
This case concerns the moment when an outplacement process agreed in a termination agreement is viewed as taxable salary for tax purposes. Whether the process is always offered upon termination or when it only takes place if the employee is unable to find a new job, the same applies in both situations. The tax is payable at the moment when the process starts. The process is seen as a right to payment in kind and not as a right to payment in itself. Under Section 13a of the Wages and Salaries Tax Act 1964 (LB) salary is received as soon as it is paid, settled or made available. The right is not enforceable or collectible before the process starts. The payroll tax thus becomes payable at the start of the process, irrespective of when the invoices are paid.
You can read the full text of the Expert Group opinion here (in Dutch).