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.
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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.
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.
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
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.
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.
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.
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.
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.
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…
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.
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.
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.
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. […]
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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