The tax advisors of Maguire are specialized in the international tax rules for aviation personnel. More and more, pilots and cabincrew work for airlines in a different country than their country of residence. We see an increase in Dutch based pilots working in China and a consolidation of Spain based pilots employed by Dutch airlines.
In those situations you need a tax advisor who knows tax legislation and tax treaties like the back of his hand. This is necessary in order to prevent double taxation, to receive maximum allowed tax exemptions and to inform you in advance how much income tax you are obligated to pay over your income. We have a lot of experience with the interpretation of double tax treaties and, if requested, we can get a clear tax ruling from the tax authorities regarding your tax position. For example, Maguire has requested a written confirmation from the Dutch Tax & Customs Administrations regarding the interpretation of the Double Tax Treaty between China and the Netherlands for Dutch based pilots flying for Chinese Airlines. Based on the written reaction we’ve received pilots now have certainty regarding their tax position and the method of preventing double taxation. Besides tax rulings we can also request declarations regarding your national social security position when working in a different (or multiple) country than the country of main residency.
Furthermore, Maguire’s tax lawyers are contantly updating their knowhow regarding the latest developments within the aviation industry. Did you know that pilots can deduct study costs from their income tax? The Court of The Hague decided on april 4th 2017 that pilots can deduct costs for profchecks, theory- and practicalcourses. Given the fact that studycosts for pilots are very high, these tax deductions can result in high tax refunds. Contrary to the verdict of the Court of The Hague, the Court of Arnhem-Leeuwarden granted the decuction of medical costs that are made in order to keep your flight certificate.
Services we provide for aviation personnel are:
- advising on the tax aspects of working abroad;
- conducting tax treaty checks;
- consulting with tax authorities on individual situations and tax treaty interpretation;
- composing regular income tax returns;
- composing income tax returns in case of emigration and immigration;