13 Dec 2013 | Net Investment Income Tax (NIIT), US Tax
I think this quote from the August 2013 issue of the Journal of Accountancy sums it up pretty well: “The new surtax on net investment income will come as a surprise to many individuals… Even more surprising for individuals will be that most tax credits (e.g. the...
10 Dec 2012 | Dutch Tax, Investing, Net Investment Income Tax (NIIT)
Assuming no last-minute changes, the maximum US tax rate on long-term capital gains is set to increase on January 1, 2013, from 15% to 23.8% (including a 3.8% Medicare surcharge on investment income over $250,000). There is a lot of advice going around for people to...
8 Dec 2012 | Dutch BV, US Tax
If the current “fiscal cliff” tax laws go into effect as scheduled, the maximum US tax rate on qualified dividends will go from 15% to 43.4%. What this means for owners of a Dutch BV is that you may have to “top off” your taxes on dividends...
22 Feb 2011 | Foreign Earned Income Exclusion
For taxable year 2011, the maximum foreign earned income exclusion amount under §911(b)(2)(D)(i) is $92,900, figured on a daily basis, times the number of days during the year that you meet the bona fide residence test or the physical presence test. The foreign...
