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News

Do you want direct access to important fiscal and financial news? Thanks to Koppel Services, 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.

tax group

Overhaul of corporation tax rules for tax groups put out for public consultation

Written by: Nico Koppel | 27 June 2019

The existing tax group-based corporation tax rules are up for replacement, in response to jurisprudence of the European Court of Justice which has already brought about several adjustments in other areas.

Contractors

Contractors between private limited-liability company and sole tradership

Written by: Sean-Paul Smit | 21 June 2019

A private limited-liability company and its director-cum-controlling shareholder’s sole tradership are given the opportunity of concluding an agreement involving a small number of contractors, some of whom the company recruits from the sole tradership.

taxation

Parliamentary questions concerning taxation of directors-cum-controlling shareholders

Written by: Nico Koppel | 22 May 2019

The precise method of determining a fixed-rate return on assets at the level of a business venture has been identified as a further topic for discussion.

tax entity

Upper House passes Bill providing for tax entity emergency repair measures

Written by: Nico Koppel | 24 April 2019

The Upper House of the Dutch Parliament on 23 April 2019 passed the proposed legislation providing for tax entity emergency repair measures.

employment

Assessment of employment relationship between executive director and management company

Written by: Nico Koppel | 27 March 2019

“Employee” is defined as any natural person who performs his or her job under a private-law employment format.

dept

Mounting debt for business owner

Written by: Nico Koppel | 13 February 2019

When the director-cum-controlling shareholder of a private limited-liability company arranges for the company to grant him or her as loan the repayment of which is doubtful, this will cause the loan to come under the heading of “profit distribution” …

investment allowance

Investment allowance 2019

Written by: Nico Koppel | 7 January 2019

The Dutch investment allowance regime has been designed as an incentive for entrepreneurs to invest in operating assets.

Customary salary

Pay heed to the customary salary scheme

Written by: Nico Koppel | 23 November 2018

Any director-cum-controlling shareholder and his or her life partner are under a statutory obligation as a minimum to collect a “customary salary” for the duties they perform on behalf of the company.

investment allowance

How to make optimum use of the investment allowance

Written by: Nico Koppel | 22 November 2018

The small-scale investment allowance (Dutch acronym: KIA) is an allowable tax deduction whose aim it is to incentivise investments in operating assets.

WBSO

Don’t forget to submit your WBSO application!

Written by: Stan Evers | 19 November 2018

The research and development work undertaken by your staff entitles you to a payroll tax rebate.

loan

The “arm’s length-ness” of the director’s loan to the company

Written by: Stan Evers | 17 November 2018

When a director cum controlling shareholder lends money to his or her private limited-liability company, the operation of the business use scheme ensures that the loan in question for income tax purposes comes under Box 1.

Tax Plan

Tax Plan for 2019: second memorandum of amendment

Written by: Bas Hollenberg | 3 November 2018

The Cabinet’s recent reconsideration of the dividend tax abolition has prompted a second memorandum of amendment of the Tax Plan for 2019 being submitted.

Withholding Tax

Withholding Tax Act 2020: second memorandum of amendment

Written by: Bas Hollenberg | 2 November 2018

The Withholding Tax Bill 2020 by means of a second memorandum of amendment has been renamed the Business and Industry Bill 2019.

exemption

Decision to grant exemption to foundations and associations

Written by: Stan Evers | 28 October 2018

Dutch corporation tax regulations provide for a subjective exemption scheme for foundations and associations that carry on a narrowly profitable business operation.

dividend withholding tax

Dividend withholding tax proposal nixed: substitute propositions

Written by: Bas Hollenberg | 18 October 2018

The Cabinet’s decision not to abolish the dividend withholding tax has prompted the proposed introduction of a withholding tax on dividend payments to low-tax jurisdictions being deferred …

Tax Plan for 2019

Tax Plan for 2019: treatment schedule

Written by: Bas Hollenberg | 11 October 2018

The Dutch Cabinet in response to news that Unilever will not be relocating its headquarters to the Netherlands has decided to go back on its earlier proposal to abolish the dividend withholding tax.

Corporation tax

Corporation tax measures 2018

Written by: Stan Evers | 22 September 2018

The Dutch corporation tax rate is to undergo incremental reduction over a three-year term, to 19 and 24.3 percent in 2019 and to 17.5 and 23.9 percent in 2020.

Dividend tax

Dividend tax measures 2018

Written by: Bas Hollenberg | 21 September 2018

The withholding tax is aimed at preventing the Netherlands being used to an even greater degree as a conduit to tax havens once the dividend tax has been abolished.

Promotion of Research and Development Act

The Promotion of Research and Development Act of the Netherlands in 2017

Written by: Stan Evers | 22 June 2018

RVO.nl, the Netherlands Enterprise Agency, in 2017 allocated a total of € 1,455 million in rebates by virtue of WBSO, the Promotion of Research and Development Act of the Netherlands, to just over 21,000 Dutch businesses, 97% of them SMEs.

customary wage

Customary wage

Written by: Stan Evers | 17 May 2018

The customary wage doctrine applies to any employee who entertains a substantial interest in the company that employs him or her.

transitional regime

Transitional regime for emergency repairs to tax entity regulations

Written by: Bas Hollenberg | 26 April 2018

The State Secretary for Finance in response to questions on the subject tabled by Lower House MPs has confirmed that a transition measure is being introduced to take the edge off the impending emergency repairs to the corporation tax entity regime.

tax entity

Go-ahead for emergency repairs to tax entity regime

Written by: Bas Hollenberg | 3 March 2018

The Advocate General of the European Court of Justice on 25 October 2017 ruled that the Dutch tax entity regime for corporation tax purposes was at odds in certain respects with EU regulations.

investment allowance

2018 investment allowance

Written by: Bas Hollenberg | 6 January 2018

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

dividend tax

Prime Minister elaborates on abolition of dividend tax

Written by: Bas Hollenberg | 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,

dividend tax

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

Written by: Bas Hollenberg | 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.

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