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News

Do you want direct access to important fiscal and financial news? Thanks to Koppel Tax Consultants, staying up-to-date has never been easier. Our news section offers in-depth insights into a wide range of financial, organizational, administrative and tax-related topics.

As part of our professional philosophy, we keep track of important developments across a wide range of industries. This not only gives us a uniquely comprehensive perspective on international tax laws and regulations, but also allows us to delve deeper into subjects that are relevant to your business. If you’re looking for a specific story or insight, please select a category to the right. Our news selection will update automatically to reflect your choice.

notification obligation

Notification obligation

Written by: Nico Koppel | 9 July 2017

The Sub District Court in response to a request from an employee ordained that the latter’s former employer had to pay out compensation for failure to abide by the notification obligation.

objection

No scope for objection or appeal in compromise

Written by: Stef-Jaap Willard | 8 July 2017

A Dutch tax payer decided to “fess up” and file a voluntary disclosure petition to report on his Swiss-held assets but filled objection additional tax assessment.

BVBA

Director-cum-controlling shareholder of Belgian private limited-liability company

Written by: Casper Gorgels | 6 July 2017

It was the BVBA’s director-cum-controlling shareholder by whom the duties in question had effectively been performed.

Re-employment clause

Re-employment clause

Written by: Casper Gorgels | 29 June 2017

When UWV upholds an employer’s request for permission to discontinue the employment contract with a particular employee for commercial reasons..

wage payment

Scope of continued wage payment

Written by: Casper Gorgels | 24 June 2017

Any employer who fails to live up to the obligation to help achieve the employee’s return to work without delay risks having the continued wage payment obligation extended.

Interest

Interest on tax: what are the rules?

Written by: Stan Evers | 23 June 2017

The Dutch State Secretary for Finance in response to parliamentary questions on the subject has recently explained why less interest is paid on tax refunds than is charged on outstanding taxes.

value-added tax registration number

Value-added tax registration number enables citizen service number to be traced

Written by: Jennifer Goedhart | 20 June 2017

Should sole traders be granted exemption from the obligation to post their value-added tax registration number on their web site?

income tax

How much income tax does a sole trader pay?

Written by: Stan Evers | 11 June 2017

Research shows that just under four in every ten sole traders end up not having to pay any income tax at all. Want to know why? Read the article now!

Foreign-based assets

Foreign-based assets

Written by: Stan Evers | 9 June 2017

The length of time its disposal for levying additional income tax assessments in connection with foreign-based assets stands at 12 years.

mortgage loan

Prepayment of mortgage loan interest

Written by: Stan Evers | 4 June 2017

Are you paying interest on your mortgage loan without qualifying for mortgage interest relief?

self-administered pension

Abolition of self-administered pension schemes: grace period not to be extended

Written by: Nico Koppel | 1 June 2017

New legislation having taken effect on the first of April of this year has done away with the accrual of self-administered pension rights at private limited-liability company level,

value-added tax

Set-off of withholding taxes and value-added tax

Written by: Casper Gorgels | 27 May 2017

The option is available for businesses to set off their value-added tax credit for a particular month against their withholding tax charge for that month.

terms of payment

New law against unreasonably long terms of payment

Written by: Nico Koppel | 18 May 2017

26 April of this year saw the publication in the Netherlands Bulletin of Acts, Orders and Decrees of a new law aimed against unreasonably long terms of payment being wielded,

zero rate

Denial of application of zero rate for turnover tax

Written by: Boyke-Marc Nankoe | 11 May 2017

The application of the zero rate is required to be evidenced by the accounts and records maintained by the owner of the business which has applied the zero rate.

Motorcycle

Motorcycle as company car alternative?

Written by: Casper Gorgels | 7 May 2017

Are company motorcycles really an alternative for the company car?

working relationship

Dissolution of employment contract because of impaired working relationship

Written by: Casper Gorgels | 4 May 2017

Employers must have “good cause” for terminating any employee’s service contract.

pension

Salary arrangements following phase-out of self-administered pension scheme

Written by: Stef-Jaap Willard | 2 May 2017

Have you made up your mind about what to do now that your self-administered pension scheme is about to become a thing of the past?

savings accounts

Tax and Customs Administration corresponds with Swiss bank’s customers

Written by: Stef-Jaap Willard | 26 April 2017

The Dutch Tax and Customs Administration recently took up correspondence with a number of Dutch holders of accounts with a particular Swiss bank, to advise them that they should account for their foreign-based assets in their Dutch income tax return for 2016 and rectify previous tax returns where necessary.

suspended vehicle registration

Moderation of penalty for use of car with suspended vehicle registration

Written by: Casper Gorgels | 20 April 2017

During the suspended vehicle registration of a car or motorcycle, the vehicle should steer clear of the public road.

accounting records

Less-than-perfect accounting records

Written by: Boyke-Marc Nankoe | 9 April 2017

An audit by the Tax and Customs Administration of the accounts of a hospitality business revealed that the detailed order information has been deleted from the accounting records.

Anti Money Laundering Directive

Draft legislation in implementation of EU’s Fourth Anti Money Laundering Directive

Written by: Nico Koppel | 8 April 2017

The EU’s 2015-adopted Fourth Anti Money Laundering Directive makes it compulsory for the Member States to introduce a central register of ultimate beneficiaries of companies and other legal entities.

Work and Security Act

Proposed adjustment of Work and Security Act

Written by: Casper Gorgels | 6 April 2017

Employers are under the obligation to pay transitional compensation to any employee whose service contract is terminated on expiry of a two year term or more.

A comprehensive guide to tax in the Netherlands

Written by: Nico Koppel | 29 March 2017

Each year, many international professionals come to the Netherlands to live and work, and rightly so. Our country is a fantastic place, with many business opportunities for those willing to seize them. But many visitors overlook a crucial detail: the fact that the Netherlands has one of the most complicated tax systems in the world. […]

lawyer’s fees

Value-added tax on lawyer’s fees

Written by: Casper Gorgels | 25 March 2017

The Court of Appeal in January of this year delivered its verdict in a case involving input tax deduction for lawyer’s fees by ruling that the value-added tax charged on legal advice fees should not be deductible as the tax payer in question had failed to render it sufficiently plausible that the value-added tax had related to his business operations.

dividend tax

Docking of dividend tax

Written by: Nico Koppel | 24 March 2017

Dividend tax is to be docked when the dividend is made available for payment, whether or not any dividends are actually paid out.

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