Incentivisation of start-ups
Written by: Bas Hollenberg | 23 September 2016
Notwithstanding the “customary wage regime”, directors-cum-controlling shareholders, with an innovative start-up, wages should will be set at the minimum wage.
News
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Abolition of self-managed pension scheme
Written by: Bas Hollenberg | 22 September 2016
The Cabinet in the wake of extensive parliamentary discussion has presented a bill which with effect from the first of January 2017 stops directors-cum-controlling shareholders accruing pension rights by means of a self-managed pension scheme.
Which consequences will Brexit have for tax residency?
Written by: Bas Hollenberg | 8 July 2016
How will the British EU membership referendum impact tax residency? How will companies deal with the consequences of Brexit? Koppel has the answers.
Internet consultation with regard to funding application
Written by: Bas Hollenberg | 22 June 2016
It was in 2014 that the Dutch government’s Supplementary Plan of Action with regard to the fundability of the SME sector was drafted.
New rules regarding customary pay regulation for start-ups
Written by: Bas Hollenberg | 2 June 2016
The Netherlands as the epicentre of start-ups worldwide: this is exactly what Startup Fest Europe aims to achieve – and it’s leaving no stone unturned to get there. Henk Kamp, the Dutch Minister of Economic Affairs, had the pleasure of announcing at the event that an additional 50 million euros had been set aside in […]
R&D funding to be downgraded
Written by: Bas Hollenberg | 26 April 2016
The Dutch government uses a combination of grants and tax incentives to help businesses and researchers enhance the competitive strength of the Netherlands and Europe.
Inappropriate use of skimming method
Written by: Bas Hollenberg | 28 January 2016
The Tax and Customs Administration applied the skimming method to augment a director-cum-controlling shareholder’s customary wage for the year 2012.
2016 Investment allowance particulars
Written by: Bas Hollenberg | 8 January 2016
The investment allowance scheme is aimed at encouraging investments being made by business owners. Read on for an overview of the 2016 amounts.
Capital expenditure: 2015 or 2016?
Written by: Bas Hollenberg | 28 November 2015
You may wish to devote some attention to whether 2015 or 2016 would be the better year for your capital expenditure.
Application for “ WBSO ” tax relief
Written by: Bas Hollenberg | 17 November 2015
Send your application before November 30, 2015 for the ‘WBSO’ per 1 January 2016!
Non-domestic dividend tax payers
Written by: Bas Hollenberg | 18 September 2015
A number of Dutch rules regarding dividend would violate European rules. What are the consequences?
The liability doctrine as per the Collection of State Taxes Act
Written by: Bas Hollenberg | 27 August 2015
The Tax Collection contains a specific provision in which the liability is regulated by the shareholder of a BV
Collective Tax Act 2015: The State Secretary elaborates
Written by: Bas Hollenberg | 27 August 2015
The Dutch State Secretary for Finance, Eric Wiebes, recently answered questions on the topic of the Collective Tax Act 2015.
“WBSO” and “RDA” tax concession schemes to be integrated
Written by: Bas Hollenberg | 9 July 2015
Merging WBSO and RDA would lead to financial gain in payroll taxes. Especially for start-ups this is very favorable!
Income tax return filing deadline!
Written by: Bas Hollenberg | 16 April 2015
There’s no way around it: the first of May is the new income tax return filing deadline in the Netherlands. Reporting with the tax authorities on one’s annual income tax and national insurance contributions is one of those unavoidable chores, and this year’s extended deadline is rapidly approaching … and it is every bit as […]
Filing duty
Written by: Bas Hollenberg | 14 April 2015
The Tax and Customs Administration will impose a penalty on you if you fail to comply with your filing duty.
General partner’s past debts
Written by: Bas Hollenberg | 3 April 2015
A general partner is also jointly and severally liable for the debts incurred of the past.
Non-arm’s length loan through creditor’s fault
Written by: Bas Hollenberg | 25 March 2015
A loan is non-arm’s length as the lender a debtor risk that an independent third party would not have accepted.
Exchange of rulings
Written by: Bas Hollenberg | 24 March 2015
Tax Transparency Package is to combat tax evasion. Rulings will automatically be mutually exchanged.
Reinvestment reserve using newly acquired funds
Written by: Bas Hollenberg | 16 March 2015
Have you formed a reinvestment reserve with a gain? Then you need to actually reinvest that money.
Reporting requirement
Written by: Bas Hollenberg | 3 March 2015
The taxman enjoys a position of strength vis-à-vis those who fail (in good time) to file their tax returns. Read more about an ex officio assessment.
R&D hours to be filed before first of April
Written by: Bas Hollenberg | 2 March 2015
If you are concerned with innovation, you can benefit from the tax reduction for R&D and the RDA. Submit your expenses of 2014 for 1 April 2015!
Tax grouping between sister companies
Written by: Bas Hollenberg | 29 January 2015
The Gelderland District Court recently disallowed a tax grouping involving an Israeli-based grandparent and Israeli-based parent company and their Dutch-based (sub) subsidiary companies.
No change in RDA in 2015
Written by: Bas Hollenberg | 26 January 2015
The Minister of Economic Affairs has decided to leave the Research and Development Allowance rate for 2015 unchanged, at 60 percent.
Tax Entity Decree
Written by: Bas Hollenberg | 24 January 2015
The Court of Justice of the European Communities earlier this year in reply to preliminary questions raised by the Amsterdam Court of Appeal found the Dutch regime governing tax entities within the corporation tax sphere wanting in places.