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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.

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

sole tradership

Retroactive contribution to private limited-liability company of sole tradership operations

Written by: Stan Evers | 1 September 2017

September is the right time for business owners to weigh up whether they should for the time being continue operating as a sole tradership or adopt private limited-liability company status.

tax returns

Why it makes sense to file monthly rather than quarterly tax returns

Written by: Stef-Jaap Willard | 21 August 2017

The majority of business owners in the Netherlands “ go with the quarterly flow” where it concerns the filing of their turnover tax returns. Have you ever considered switching to monthly filing? You may find it surprisingly helpful!

cream-off module

Sales and profit adjustments featuring cream-off module

Written by: Nico Koppel | 18 August 2017

A few years ago the “cream-off module” forming part of certain point-of-sale (POS) or cash register systems caused quite a stir.

addition

Change in addition regime for private use of company car?

Written by: Casper Gorgels | 17 August 2017

Do you use a company car in the reduced taxable value bracket? You may want to check the taxable income addition for the private use of the car.

Reinvestment reserve

Depreciation term dictates reinvestment reserve write-off

Written by: Nico Koppel | 11 August 2017

A reinvestment reserve? The business owner should actually have the intention of proceeding with reinvestment! Read more in our article!

Reverse-charge mechanism

Reverse-charge mechanism

Written by: Boyke-Marc Nankoe | 8 August 2017

The director shareholders familiarity with the cleaning industry should have ensured his being au fait with the prevailing reverse-charge mechanism.

dissolution petition

Optional withdrawal of dissolution petition

Written by: Casper Gorgels | 3 August 2017

Should the Sub District Court have the authority to enable the withdrawal of a dissolution petition for reasons of the intended awarding of a transition allowance?

child benefit

Child’s side job may cause parent to forfeit child benefit

Written by: Stan Evers | 1 August 2017

Your child is likely to take on, or start looking for, a side job as soon as he or she has turned 16. What does that mean for the child benefit?

Anti-tax evasion

Anti-tax evasion measures offered for Internet consultation

Written by: Nico Koppel | 31 July 2017

The Dutch Finance Ministry has just offered for Internet consultation a foursome of proposed measures aimed at working against anti-tax evasion.

voluntary disclosure scheme

Abolition of voluntary disclosure scheme on the horizon

Written by: Stef-Jaap Willard | 22 July 2017

The “voluntary disclosure scheme” was introduced with the aim of getting tax payers who had been guilty of filing incorrect or incomplete tax returns to right their wrongs.

Wage cost benefits

Wage cost benefits from the first of January 2018 onwards

Written by: Casper Gorgels | 21 July 2017

It is the Salary Costs (Incentive Allowances) Act of the Netherlands by means of which the current social insurance contribution discounts are converted to wage cost benefits for the occupationally disabled and for older recipients of social benefits.

Transfer tax

Transfer tax exemption for shares in property company

Written by: Casper Gorgels | 20 July 2017

Transactions involving immoveable property based in the Netherlands being purchased are liable for property transfer tax.

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