Written by: Nico Koppel | 7 January 2019
The Dutch investment allowance regime has been designed as an incentive for entrepreneurs to invest in operating assets.
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.
Written by: Willemijn Houter | 21 December 2018
So far value-added tax registration numbers issued to sole traders in the Netherlands have included the relevant entrepreneur’s citizen service number.
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: Nico Koppel | 22 November 2018
The small-scale investment allowance (Dutch acronym: KIA) is an allowable tax deduction whose aim it is to incentivise investments in operating assets.
Written by: Sean-Paul Smit | 20 November 2018
Any use an employee makes in a private capacity of the company car that has been made available to him or her calls for an addition to be made to his or her wage.
Written by: Stef-Jaap Willard | 17 November 2018
When a director cum controlling shareholder lends money to his or her private limited-liability company, the operation of the business use scheme ensures that the loan in question for income tax purposes comes under Box 1.
Written by: Sean-Paul Smit | 11 November 2018
The past few years have seen the state retirement age in the Netherlands steadily increasing. This has to date been done by fixed increments, which it will continue to do until year-end 2021, whereas from 2022 onwards the state retirement age will be linked to the life expectancy trend.
Written by: Stef-Jaap Willard | 4 November 2018
One of the memorandums of amendment having been prompted by the reconsideration of the dividend tax abolition addresses the emergency repair measure for tax entities in a corporation tax sphere.
Written by: Nico Koppel | 2 November 2018
The Withholding Tax Bill 2020 by means of a second memorandum of amendment has been renamed the Business and Industry Bill 2019.
Written by: Stan Evers | 1 November 2018
Your provisional income tax assessment enables you to settle up your outstanding tax for the current fiscal year in advance.
Written by: Stef-Jaap Willard | 28 October 2018
Dutch corporation tax regulations provide for a subjective exemption scheme for foundations and associations that carry on a narrowly profitable business operation.
Written by: Nico Koppel | 27 October 2018
The statutory transitional compensation regime is mandatory in nature (i.e. it cannot be departed from).
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