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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.

box 3

“Box 3” adjustment

Written by: Stan Evers | 12 September 2019

The Junior Finance Minister in a recent letter to the Lower House has set out his “Box 3” adjustment proposal.

entrepreneur’s allowance

Invalidity of entrepreneur’s allowance?

Written by: Stan Evers | 4 March 2019

The Tax and Customs Administration is in the process of alerting entrepreneurs whose net turnover for 2017 and 2018 each totalled less than 5,000 euros to the possibility of their not having satisfied all of the allowance criteria.

box 3

“Box 3” levy on basis of actual yield continues for now to be a pipe dream

Written by: Stan Evers | 14 February 2019

One of the plans included in the current Dutch cabinet’s coalition agreement relates to “Box 3” tax being levied on the basis of actual yield rather than on that of notional yield, as is currently being done.

home

Borrowings spent on owner-occupied home

Written by: Stan Evers | 13 January 2019

Loans taken out in aid of the acquisition, maintenance or improvement of owner-occupied homes are regarded as home acquisition debts.

gains profit

Gains on sale of land liable for tax

Written by: Stan Evers | 11 January 2019

The “Box 1” income tax rate in addition to comprising operating profit and earnings from employment also accommodates income from activities.

tax loss

Missing tax loss revision ruling

Written by: Stan Evers | 10 January 2019

The Tax and Customs Administration will hand down a tax loss ruling in confirmation of such a negative income.

Value-added tax

Assessment of income tax averaging scheme

Written by: Stan Evers | 20 December 2018

The averaging scheme represents a facility which enables the progressivity disadvantage that comes with strongly fluctuating incomes to be compensated …

additional tax assessment

Bad faith action may justifiably trigger additional tax assessment

Written by: Stan Evers | 7 December 2018

The Tax and Customs Administration may levy an additional tax assessment in the event of a new fact coming to its attention or, alternatively, in that of it establishing bad faith action on the part of the tax payer

Shareholder

Shareholder’s entire debt to company regarded as distribution of earnings

Written by: Stan Evers | 26 October 2018

The Tax and Customs Administration imposed an additional income tax assessment on the sole shareholder in a public limited-liability company in response to the latter having collected a payment from the company’s profits.

SME

SME profit exemption and operating loss

Written by: Stan Evers | 24 October 2018

It was made clear at the time the SME profit exemption was introduced that the interpretation of “profit” should be an algebraic one in that rather than being taken to be confined to positive results (gains), it should allow for negative results (losses) to be taken into consideration as well.

objection

Objection to “Box 3” levies

Written by: Stan Evers | 28 July 2018

Whenever the Tax and Customs Administration finds itself fielding a barrage of objections on a single theme, it has the option of dealing with all of these objections collectively provided the matter in dispute is identical between them.

earners

Lower House is keen on narrowing the tax burden gap between single and dual earners

Written by: Stan Evers | 16 June 2018

The taxation individualisation process has created a situation in which single earners with a particular family income end up paying more tax than dual earners with the same family income.

box 3

Notices of objection to “Box 3” taxation

Written by: Stan Evers | 15 June 2018

Instructions are being prepared for class-action notices of objection to the 2017 income tax assessment in connection with “Box 3” taxation.

Reinvestment reserve

Reinvestment reserve and emigration

Written by: Willemijn Houter | 12 April 2018

A court case revolved around the question as to whether either of a clauses could be construed as having to cause a reinvestment reserve a particular entrepreneur had created being released on the occasion of the entrepreneur’s emigration.

coalition agreement

Coalition agreement does SMEs no favours

Written by: Willemijn Houter | 22 March 2018

Four organisations of auditors and tax consultants in the Netherlands in a joint letter to the Minister and State Secretary for Finance have voiced concern about the detrimental effect on SMEs of certain measures forming part of the coalition agreement…

bitcoins

Privately held bitcoins: liable for tax?

Written by: Stan Evers | 22 January 2018

Anyone who has recently attended a birthday party or similar gathering has found that at least some of the guests tend sooner or later to broach the topic of whether or not to invest in bitcoins.

debt relief income

Enforced payment under suretyship vs debt relief income

Written by: Stan Evers | 29 October 2017

The Hague Court of Appeal defined the € 120,000 gain as tax-exempted debt relief income. The 2007 suretyship had committed the guarantor to making a particular payment to the bank.

Voluntary disclosure scheme

Voluntary disclosure scheme to be abolished

Written by: Willemijn Houter | 22 September 2017

Are you familiar with the Voluntary disclosure scheme? This will be abolished. Read more in our article!

voluntary disclosure scheme

Abolition of voluntary disclosure scheme on the horizon

Written by: Willemijn Houter | 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.

objection

No scope for objection or appeal in compromise

Written by: Willemijn Houter | 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.

income tax

How much income tax does a sole trader pay?

Written by: Willemijn Houter | 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: Willemijn Houter | 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.

savings accounts

Tax and Customs Administration corresponds with Swiss bank’s customers

Written by: Willemijn Houter | 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.

A comprehensive guide to tax in the Netherlands

Written by: Bas Hollenberg | 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. […]

Mortgage interest relief

Mortgage interest relief for non-residents in proportionality to income

Written by: Bas Hollenberg | 25 February 2017

The European Court of Justice recently ruled on a number of questions the Netherlands Supreme Court had put to it concerning mortgage interest relief for non-Dutch residents whose income derived from the Netherlands and who were not earning an income in their country of residence.

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