Written by: Sean-Paul Smit | 4 October 2018
The Dutch State Secretary for Finance, Menno Snel, has asserted that exceptions to the proposed increase in the lower VAT-rate are not on the cards as far as he is concerned.
Written by: Stef-Jaap Willard | 2 October 2018
One of the announcements made was that the legislator with effect from 2019 is curtailing the 30 percent ruling for so-called knowledge migrants to five year.
Written by: Sean-Paul Smit | 21 September 2018
Ex-patriate workers in the Netherlands are eligible – subject to specific conditions being met – to collect a tax-exempt reimbursement from their employer for additional costs incurred owing to their temporarily having to reside outside their country of origin.
Written by: Nico Koppel | 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.
Written by: Nico Koppel | 18 September 2018
The Tax and Customs Administration’s ruling practice has been a topic of debate domestically for some considerable time. A tax ruling is an (advance) agreement between the tax authorities and a tax payer in the context of which the former provide the latter with certainty regarding the fiscal consequences of particular juristic acts and/or actions on the latter’s part.
Written by: Sean-Paul Smit | 1 September 2018
If you are a business owner who in 2017 made value-added tax payments in an EU Member State other than the Netherlands without having tax filing liability there, you have the option of recovering the value-added tax.
Written by: Nico Koppel | 17 August 2018
It is important when interpreting a non-compete clause in addition to examining the actual phrasing also to consider the significance of the clause in the perception of the parties involved and their warranted expectation of one another in this respect.
Written by: Cora Koppel | 9 August 2018
If in the past you have successfully applied for a provisional income tax refund or provisional income tax assessment, you would do well from time to time to reassess your (financial cum fiscal) situation and communicate the necessary adjustments to the Tax and Customs Administration.
Written by: Nico Koppel | 2 August 2018
Employees cannot in principle have their employment contract legitimately terminated by their employer without their written consent unless the scenario at hand is one of summary dismissal, for which the employer must have urgent cause.
Written by: Stef-Jaap Willard | 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: Boyke-Marc Nankoe | 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.
Written by: Nico Koppel | 6 July 2018
The government is continuing to grapple with the position of sole traders both fiscally and from a labour law perspective!
Written by: Stef-Jaap Willard | 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.
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.
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