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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.

Contractors

Contractors between private limited-liability company and sole tradership

Written by: Sean-Paul Smit | 21 June 2019

A private limited-liability company and its director-cum-controlling shareholder’s sole tradership are given the opportunity of concluding an agreement involving a small number of contractors, some of whom the company recruits from the sole tradership.

Double Taxation

Double taxation avoidance

Written by: Nico Koppel | 18 June 2019

There are over 90 double taxation conventions are currently in operation between the Netherlands and a variety of other countries.

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.

Implementation Decree

Turnover Tax Implementation Decree up for amendment

Written by: Marcel Frazer | 5 June 2019

The forthcoming amendment of the Turnover Tax Implementation Decree 1968 will release small business owners from the obligation …

taxation

Parliamentary questions concerning taxation of directors-cum-controlling shareholders

Written by: Nico Koppel | 22 May 2019

The precise method of determining a fixed-rate return on assets at the level of a business venture has been identified as a further topic for discussion.

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.

payment term

Shortening of payment term for large companies in the offing

Written by: Willemijn Houter | 1 May 2019

Large companies have been under the obligation for the past two years to settle the invoices their SME suppliers raise with them within 60 days of the invoice date, this being the statutorily defined maximum payment term.

value-added tax rate

Value-added tax rate on digital books and periodicals

Written by: Willemijn Houter | 26 April 2019

A Bill providing for the application of the reduced value-added tax rate to digital books and periodicals has been put out for public consultation.

objection

Mass objection to “Box 3” income taxation for 2018

Written by: Stan Evers | 25 April 2019

The Tax and Customs Administration is girding itself for huge numbers of notices of objection to the 2018 “Box 3” income taxation.

tax entity

Upper House passes Bill providing for tax entity emergency repair measures

Written by: Nico Koppel | 24 April 2019

The Upper House of the Dutch Parliament on 23 April 2019 passed the proposed legislation providing for tax entity emergency repair measures.

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.

turnover tax return

Annual turnover tax return for small business owners

Written by: Sean-Paul Smit | 10 April 2019

The option of filing for turnover tax on an annual basis is open only to (partnerships of exclusively) natural persons.

Income tax return

Income tax return for 2018: Interest on tax

Written by: Stan Evers | 5 April 2019

The income tax return season for 2018 has been open since the first of March 2019.

RI&E

SZW Inspectorate keeps finger on RI&E pulse

Written by: Nico Koppel | 3 April 2019

It is up to the employer to document the risks in an RI&E, which in addition to describing the specific hazards also needs to address such risk-reducing measures as the employer has put in place.

company car

Company car as employment condition

Written by: Sean-Paul Smit | 28 March 2019

An employer operated a company car scheme for the benefit of all members of staff who in the line of duty had to drive more than 10,000 kilometres annually or whose position within the company warranted it.

employment

Assessment of employment relationship between executive director and management company

Written by: Nico Koppel | 27 March 2019

“Employee” is defined as any natural person who performs his or her job under a private-law employment format.

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.

tax number

Abolition of routine withholding tax number issue to newly incorporated private companies

Written by: Sean-Paul Smit | 18 March 2019

The Tax and Customs Administration used routinely to issue a withholding tax number to any newly established private limited-liability company.

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 ..

brexit

Draft decision providing for transitional legislation in “no-deal Brexit” scenario

Written by: Nico Koppel | 13 March 2019

The Dutch State Secretary for Finance has published a draft decision providing for transitional legislation in the event of a “no-deal Brexit” involving the United Kingdom pulling out of the European Union without a withdrawal agreement having been reached.

taxation

Tax relief in avoidance of double taxation

Written by: Stan Evers | 6 March 2019

Where the foreign country in question is one of the countries with which the Netherlands entertains double taxation conventions, the tax jurisdiction as regards the remuneration earned overseas will be dictated by the tax treaty in question.

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.

income tax return

Income tax return for 2018

Written by: Willemijn Houter | 1 March 2019

Your pre-completed income tax return for 2018 is ready for you to be used. Please find a summary of this year’s changes compared with 2017 and other points for particular attention.

inaccessibility

Draft legislation providing for employees’ right to inaccessibility

Written by: Willemijn Houter | 21 February 2019

A “licence to uninterrupted leisure time” should accrue to everyone, as an indispensable right enabling the relief – or, better still, the prevention – of complaints of a stress and burn-out related nature.

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