Art. 4.11 Legal Status (Local Employees) Regulations 2020, Payment of gross or net salary; double tax liability

1. If salary is taxable both locally and in the Netherlands, article 4.9 applies mutatis mutandis.

2. Salaries tax owed in the Netherlands is payable and remitted by the employer.

3. Paragraph 5 of article 4.10 applies mutatis mutandis.