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Retirement reserve

Retirement reserve and entrepreneur’s allowance 2018

Written by: Nico Koppel | 7 January 2018

The addition to the retirement reserve for entrepreneurs has been fixed at 9.44% of earnings for 2018 to a maximum of € 8.775, less pension premiums charged to said earnings.

investment allowance

2018 investment allowance

Written by: Nico Koppel | 6 January 2018

The Dutch investment allowance scheme is aimed at boosting capital expenditure by business owners. Read more!

good intentions

Let’s hear it for good intentions!

Written by: Stan Evers | 3 January 2018

A new year is the perfect opportunity to think about good intentions. What are your good intentions? Let us help you start!

30% ruling

Interim evaluation of 30% ruling involves “150 kilometre criterion” being taken account of

Written by: Stef-Jaap Willard | 14 December 2017

The 30% ruling provides for a special regime aimed at Dutch-based expatriate workers who boast particular skills that are in short supply in the domestic labour market.

turnover tax

End-of-year turnover tax tips

Written by: Boyke-Marc Nankoe | 11 December 2017

Do not overlook your input tax credit adjustment! Read our end-of-year turnover tax tips!

buisnesses

End-of-year tips for businesses

Written by: Nico Koppel | 5 December 2017

KIA, the small-scale investment allowance scheme, has been designed with the aim of boosting capital expenditure.

Turnover tax

Turnover tax on irrecoverable outstandings

Written by: Willemijn Houter | 4 December 2017

You will be able to recover the turnover tax component by including it in your inaugural turnover tax return for 2018!

becon number

Becon business

Written by: Willemijn Houter | 23 November 2017

A becon number is which the Tax and Customs Administration uses in identification of a particular tax consultant or administration office.

dividend tax

Prime Minister elaborates on abolition of dividend tax

Written by: Nico Koppel | 17 November 2017

The Prime Minister has written to the Lower House in response to the latter’s request for more detailed information on the businesses having been involved in the consultation round on the topic of dividend tax,

Paradise Papers

Cabinet responds to Paradise Papers

Written by: Nico Koppel | 15 November 2017

Menno Snel, the Dutch State Secretary for Finance, has written to the Lower House in response to publications on the topic of the Paradise Papers.

WKR

Are you ready for the “standard practice criterion” for WKR purposes?

Written by: Stan Evers | 6 November 2017

The month of January is when you will have to file your payroll tax return, to render account of your overrun – if any – of the free margin as per WKR, the work-related expenses scheme.

dividend tax

Abolition of dividend tax: windfall for multinationals or job guarantee?

Written by: Nico Koppel | 3 November 2017

The Dutch government by abolishing dividend tax would do away altogether with the legal predicament. If the Netherlands’ Third Rutte Cabinet has its way, the abolition of dividend tax will be a fact by 2020.

debt relief income

Enforced payment under suretyship vs debt relief income

Written by: Stan Evers | 29 October 2017

The Hague Court of Appeal defined the € 120,000 gain as tax-exempted debt relief income. The 2007 suretyship had committed the guarantor to making a particular payment to the bank.

value-added tax returns

Digital adjustment of value-added tax returns

Written by: Willemijn Houter | 25 October 2017

Only digital (supplementary) value-added tax returns may be filed by business owners from the first of January 2018 onwards.

company car

The older the company car, the lower-cost the ride?

Written by: Boyke-Marc Nankoe | 19 October 2017

Employees who have the use of a company car have to live with the corresponding addition being made to their income!

non-compete clause

Resignation during probationary period does not negate non-compete clause

Written by: Casper Gorgels | 18 October 2017

A non-compete clause will make it more difficult for the employee in question to take up a position elsewhere when his or her employment contract ends.

employee insurance schemes

Controlling shareholder has employee status

Written by: Nico Koppel | 6 October 2017

Participation in employee insurance schemes is essentially mandatory for employees, with the possible exception of a director-cum-controlling shareholder!

turnover tax

Burden of proof in corroboration of turnover tax relief rests with tax payer

Written by: Boyke-Marc Nankoe | 4 October 2017

The court concluded that a tax payer’s failure to render it plausible using objective data that turnover tax relief entitlement existed was to result in said tax payer being regarded as lacking such entitlement.

option rights

Exercise of option rights by former Dutch resident

Written by: Casper Gorgels | 29 September 2017

Foreign employees boasting special skills who are posted to the Netherlands have the option of having their employer file a request for their admission to the 30% ruling.

interest on overdue tax

Calculation of interest on overdue tax

Written by: Stan Evers | 28 September 2017

The Netherlands Collection of State Taxes Act 1990 stipulates that the tardy payment of tax assessments warrants the levying of interest on overdue tax by the authorities.

Voluntary disclosure scheme

Voluntary disclosure scheme to be abolished

Written by: Stef-Jaap Willard | 22 September 2017

Are you familiar with the Voluntary disclosure scheme? This will be abolished. Read more in our article!

Stamp duty land tax

Stamp duty land tax refund

Written by: Nico Koppel | 15 September 2017

Are you entitled to a refund of stamp duty land tax? Read our article to know more about this!

Message Box

General consultation on Tax and Customs Administration versus Message Box

Written by: Stef-Jaap Willard | 14 September 2017

The Dutch State Secretary for Finance has gone into detail on a number of topics, also about the Message Box.

Turnover tax

Turnover tax rebate

Written by: Boyke-Marc Nankoe | 3 September 2017

A business owner is entitled to being refunded for turnover tax on supplies and services the remuneration for which he has not, and will never, collect.

small business scheme

The non-domestic business owner and the small business scheme

Written by: Jennifer Goedhart | 2 September 2017

The small business scheme forms part of the turnover tax regime in the Netherlands and mitigates the turnover tax to be remitted by natural persons

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