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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.

Draft legislation

Draft legislation in implementation of ATAD2

Written by: Nico Koppel | 18 July 2019

The Junior Finance Minister has submitted the Bill in implementation of ATAD2, the European Council’s second Anti Tax Avoidance Directive, to the Lower House of the Dutch Parliament.

fixed-rate

Deployment of fixed-rate allowances in taxation

Written by: Nico Koppel | 13 July 2019

Fixed-rate allowances are used with the aim of approaching reality in a straightforward and effective manner.

GDPR

The Dutch Tax Authority vs. GDPR

Written by: Nico Koppel | 12 June 2019

The Tax and Customs Administration has been working hard on implementing a range of measures aimed at attaining GDPR compliance.

value-added tax regime

Bill providing for implementation of adjustments to value-added tax regime

Written by: Sean-Paul Smit | 8 May 2019

The first aspect which the Bill in question addresses concerns that of the value-added tax regime governing merchandise that is kept in stock elsewhere in the EU.

motor vehicle tax

Foreign licence plates “earn” owner of vehicle additional tax assessment

Written by: Nico Koppel | 11 April 2019

Anyone who owns a motor vehicle is required to pay motor vehicle tax.

The tax-exempt remuneration

Tax-exempt remuneration for volunteers

Written by: Sean-Paul Smit | 19 March 2019

The tax-exempt remuneration for volunteers has increased by 200 euros annually.

Cross-border tax schemes

Cross-border tax schemes

Written by: Nico Koppel | 17 March 2019

It will be compulsory from the first of July 2020 onwards not only for tax consultants and accountants to report potentially aggressive cross-border tax schemes.

stamp duty

No plans to introduce progressive stamp duty land tax rates

Written by: Nico Koppel | 15 March 2019

Under the current Dutch system a two percent stamp duty land tax charge is levied in connection with the transfer of title to existing residential properties ..

purchase

Subdivision of purchase price paid for business

Written by: Stan Evers | 20 February 2019

The divestment of a business or of operating assets customarily involves the subdivision of the overall purchase price for the various components of the transaction …

EBN European Business Number

Be alert for post from EBN European Business Number

Written by: Nico Koppel | 6 February 2019

As a business owner you may be about to receive (or perhaps have already received) an urgent letter from an outfit by the name of EBN European Business Number.

goodwill

No repeat amortisation of goodwill

Written by: Nico Koppel | 25 January 2019

Goodwill acquired in a business transaction is capitalised in the business’ balance sheet, then amortised against business earnings.

voluntary disclosure

Missing the voluntary disclosure boat

Written by: Stan Evers | 12 January 2019

Voluntary disclosure by a tax payer occurs when the latter (belatedly) furnishes the correct information before he or she knows or reasonably presumes that the Tax and Customs Administration is, or is about to become, aware of the inaccuracy or incompleteness of his or her tax return.

entrepreneur

2019 tax credits for business owners

Written by: Nico Koppel | 6 January 2019

In order for an entrepreneur to pass the hours test and thus qualify for entrepreneur’s allowance, he or she has to devote at least 1,225 hours per annum and half of his or her aggregate working hours to his or her business.

ruling

Tax haven blacklist

Written by: Nico Koppel | 4 January 2019

The Netherlands has compiled a Government Gazette-published, 21 country strong tax haven blacklist for deployment in the context of new anti-tax evasion measures.

2019 Tax Plan

2019 Tax Plan given seal of approval

Written by: Nico Koppel | 23 December 2018

The Upper House of the Dutch Parliament has passed the measures as outlined in the 2019 Tax Plan in their entirety.

dba act

Replacement of DBA Act: progress report

Written by: Nico Koppel | 13 December 2018

The Dutch Minister of Social Affairs and Employment has brought the Lower House up to speed on the progress made involving the replacement DBA legislation.

Tax Plan

Lower House passes 2019 Tax Plan

Written by: Nico Koppel | 18 November 2018

The original draft legislation as set out in the 2019 Tax Plan has been amended in places. Read more in our article!

NHG

Revised maximums for NHG-backed mortgage loans

Written by: Bas Hollenberg | 9 November 2018

The NHG (or National Mortgage Guarantee) scheme helps reduce the borrower’s mortgage loan risk exposure. Read more!

Parliamentary year

Parliamentary year 2018-2019 kicks off

Written by: Bas Hollenberg | 20 September 2018

The third Tuesday in September, or “Prince’s Day” as it is affectionately known, is the date of the state opening of the new Parliamentary year in the Netherlands and a day not only of pomp and circumstance, but one which involves the presentation of next year’s tax budget.

dba act

DBA Act inspection

Written by: Willemijn Houter | 18 August 2018

the Tax and Customs Administration intends by the end of the current year to have completed fact-finding missions at over a hundred principals to discuss the latter’s modus operandi where it concerns their contractors.

commercial property

Depreciation restriction for commercial property

Written by: Stan Evers | 3 August 2018

The calculation of the operating profit calls for allowances being made for a depreciation restriction where it concerns the value of commercial property.

air transport tax

Air transport tax

Written by: Sean-Paul Smit | 12 July 2018

The Netherlands intends to start charging charge air transport tax in 2021. Its preferred option would be the introduction of an unambiguous set of air transport regulations at EU level

Value-added tax registration numbers

Inclusion of BSN code in value-added tax registration number incompatible with privacy legislation?

Written by: Marcel Frazer | 10 July 2018

Value-added tax registration numbers issued by the Tax and Customs Administration to sole traders feature the latter’s citizen service number.

sole traders

Legislation governing position of sole traders being revamped

Written by: Bas Hollenberg | 6 July 2018

The government is continuing to grapple with the position of sole traders both fiscally and from a labour law perspective!

tax avoidance

Cross-border structuring

Written by: Bas Hollenberg | 5 July 2018

The first step is being taken of a European drive aimed at improving international taxation reconciliation and deterring tax avoidance.

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