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tax avoidance

Cross-border structuring

Written by: Nico Koppel | 5 July 2018

The first step is being taken of a European drive aimed at improving international taxation reconciliation and deterring tax avoidance.

Promotion of Research and Development Act

The Promotion of Research and Development Act of the Netherlands in 2017

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.

Crypto-currencies

Crypto-currencies and taxes

Written by: Nico Koppel | 21 June 2018

It cannot be ruled out given the speed of developments in the area of crypto-currencies that the fiscal qualification and treatment of crypto-currencies will be undergoing change.

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: Stef-Jaap Willard | 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.

penalty law

Harsher tariff owing to subsequent legislative amendment deemed unlawful

Written by: Sean-Paul Smit | 14 June 2018

Any tax payer who belatedly filed a correct and complete return before he became aware, or should have got an inkling, that the Inspector of Taxes had caught on to the fact that his previously filed return had been incorrect or incomplete would have dodged the negligence penalty bullet thanks to the old voluntary disclosure scheme.

Tax Information Helpline

Rating of Tax Information Helpline performance

Written by: Nico Koppel | 7 June 2018

Tax Information Helpline is contacted between 12 and 13 million times annually by private individuals and business owners who are in need of information or help in tax-related matters.

GDPR

Tax and Customs Administration beaten by GDPR deadline

Written by: Nico Koppel | 7 June 2018

GDPR, the EU’s General Data Protection Regulation (which in the Netherlands is referred to as “AVG”), has been in full force and effect since the 25th of May of this year.

cessation profit

Discontinuing your sole tradership? Don’t wait any longer!

Written by: Stan Evers | 4 June 2018

You have the option under current legislation for a term of up to six months of the end of the year of suspension of the current business operations to transfer the cessation profit to an annuity account.

BBQ

Company BBQ vs. Work Related Expense Scheme

Written by: Joël Groenberg | 31 May 2018

Summer is on the horizon and the holiday season with it. It is popular among employers to organise a company BBQ to mark the end of spring.

Default surcharge

Default surcharge

Written by: Sean-Paul Smit | 24 May 2018

The Tax and Customs Administration is at liberty to levy a default surcharge whenever a tax payer fails to perform, without the latter actually having to be at fault or culpable where the omission in question is concerned.

tax evasion

Crack-down on tax avoidance, tax evasion

Written by: Nico Koppel | 18 May 2018

The Upper House’s Standing Committee for Finance has submitted questions to the State Secretary for Finance concerning his crack-down on tax avoidance and tax evasion.

customary wage

Customary wage

Written by: Stef-Jaap Willard | 17 May 2018

The customary wage doctrine applies to any employee who entertains a substantial interest in the company that employs him or her.

ruling

Cabinet response to assessment of “30 percent ruling” scheme

Written by: Stef-Jaap Willard | 3 May 2018

The Netherlands Wages and Salaries Tax Act offers scope for the tax-exempt reimbursement of additional (“extraterritorial”) expenses incurred by employees owing to their being temporarily stationed outside their country of origin.

GDPR

Are you ready for the implementation of the GDPR?

Written by: Stan Evers | 2 May 2018

The 25th of May is the effective date of the General Data Protection Regulation (“GDPR”), which from this date onwards will be the overriding data protection standard throughout Europe.

30 percent ruling

Adjustments to be made to “30 percent ruling” scheme

Written by: Stef-Jaap Willard | 27 April 2018

The proposed adjustment of the regime has flowed on from a 2017 assessment of the 30 percent scheme, one of the conclusions of which was that use tends to be made of the scheme for no more than five years.

transitional regime

Transitional regime for emergency repairs to tax entity regulations

Written by: Nico Koppel | 26 April 2018

The State Secretary for Finance in response to questions on the subject tabled by Lower House MPs has confirmed that a transition measure is being introduced to take the edge off the impending emergency repairs to the corporation tax entity regime.

liability

Employer’s liability

Written by: Stef-Jaap Willard | 19 April 2018

According to legal precedent it is the employer’s duty to take out adequate insurance against loss, damage and/or harm suffered by any member of the workforce who while performing his or her duties as the driver of a motorised vehicle may become involved in a road accident.

Reinvestment reserve

Reinvestment reserve and emigration

Written by: Stef-Jaap Willard | 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.

WKR

Cabinet response to assessment of work-related expense scheme

Written by: Jennifer Goedhart | 7 April 2018

The WKR (work-related expense) scheme is the system that provides for reimbursements and provisions in a payroll tax sphere. Its backbone consists of targeted exemptions and nil valuations in combination with a free margin.

small businesses scheme

Ministry of Finance presents proposal for amendment of small businesses scheme

Written by: Boyke-Marc Nankoe | 6 April 2018

The Dutch Ministry of Finance has submitted for consultation its proposed amendment of the small businesses scheme for value-added tax purposes. The current scheme applies to all natural persons who owe less than € 1,883 annually in value-added tax.

interest

Avoid interest on tax by checking your provisional 2017 tax assessment now!

Written by: Stan Evers | 3 April 2018

The essence of “interest on tax” is that your outstanding income tax will be augmented by interest at a rate of 4% or more, whereas your outstanding corporation tax will have an 8% or greater interest charge added to it.

addition

Transitional regime for addition for private use of company car

Written by: Jennifer Goedhart | 28 March 2018

The standard addition for the private use of a company car was reduced from 25% to 22% with effect from the first of January 2017. It follows from transitional law that cars the date of whose initial admission was on or before 31 December 2016 come under the 25% addition rate after the first of January 2017.

coalition agreement

Coalition agreement does SMEs no favours

Written by: Stef-Jaap Willard | 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…

parking tax

Additional parking tax assessments quashed

Written by: Nico Koppel | 15 March 2018

The collection of parking tax customarily takes place at municipal (or council) level. Drivers who do not bother paying at all or who overstay the allotted time run the risk of being treated to an additional assessment.

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