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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.

WKR scheme

The “necessity criterion” as part of the WKR scheme

Written by: Jennifer Goedhart | 9 March 2018

The central plank of the WKR scheme is that reimbursements and provisions made available to employees are to be regarded as forming part of the latter’s wages.

tax entity

Go-ahead for emergency repairs to tax entity regime

Written by: Nico Koppel | 3 March 2018

The Advocate General of the European Court of Justice on 25 October 2017 ruled that the Dutch tax entity regime for corporation tax purposes was at odds in certain respects with EU regulations.

sole tradership

Conversion from sole tradership to private limited liability company

Written by: Stan Evers | 2 March 2018

If you are currently running your business under sole tradership form, it may be worth your while to consider a conversion to private limited liability company form,

rulings

Procedural aspects of some tax rulings leave something to be desired

Written by: Nico Koppel | 22 February 2018

The Tax and Customs Administration has carried out a survey of the procedural sequence of events involving the issue of 4,000-plus internationally oriented tax rulings. The survey has shown the internal procedural requirements as not having consistently been adhered to.

taxation

Double taxation on pension benefits for cross-border workers from Belgium

Written by: Nico Koppel | 16 February 2018

The Dutch State Secretary for Finance has responded to parliamentary questions on the issue of double taxation being levied on the pension benefits of cross-border workers from Belgium.

Labour Relations Assessment

Enforcement of DBA Act to be suspended until first of January 2020

Written by: Nico Koppel | 9 February 2018

As you probably know, the Labour Relations Assessment (Deregulation) Act of the Netherlands (Dutch acronym: DBA) is heading for replacement.

Business owner, yes or no?

Written by: Willemijn Houter | 5 February 2018

Having worked for two cooperatives, B and C, as an administrative and tax consultant until 2008 (under a fictional employment format for payroll tax purposes), stakeholder Z together with his business partner A has since been a participant in and board member of said two cooperatives.

Check your provisional tax assessment(s) for 2018!

Written by: Stan Evers | 1 February 2018

It is not unusual for this time of year to see provisional assessments for income and corporation tax coming thick and fast, demanding up-front initial payment or confirming a rebate.

tax credits

Tax credits for foreign tax payers prompt parliamentary questions

Written by: Stef-Jaap Willard | 25 January 2018

With effect from the first of January 2019, foreign tax payers will no longer receive the tax component of their tax credits as part of their payroll tax.

bitcoins

Privately held bitcoins: liable for tax?

Written by: Stan Evers | 22 January 2018

Anyone who has recently attended a birthday party or similar gathering has found that at least some of the guests tend sooner or later to broach the topic of whether or not to invest in bitcoins.

supplementary value-added tax returns

Digital filing of supplementary value-added tax returns

Written by: Stan Evers | 12 January 2018

2018 is off to a good start in that the Tax and Customs Administration is making headway in its digitisation efforts. This has rendered the filing of supplementary value-added tax returns an exclusively digital affair since the first of January of this year.

confidentiality clause

Breach of confidentiality clause

Written by: Nico Koppel | 11 January 2018

The Subdistrict Court found itself adjudicating the case of an employee of whose service contract a confidentiality clause (which extended to the employer’s clients and business associates), a non-compete clause and a non-solicitation clause had formed part, banning him on pain of penalty from making disclosure to third parties – both during the term of […]

Retirement reserve

Retirement reserve and entrepreneur’s allowance 2018

Written by: Nico Koppel | 7 January 2018

The addition to the retirement reserve for entrepreneurs has been fixed at 9.44% of earnings for 2018 to a maximum of € 8.775, less pension premiums charged to said earnings.

investment allowance

2018 investment allowance

Written by: Nico Koppel | 6 January 2018

The Dutch investment allowance scheme is aimed at boosting capital expenditure by business owners. Read more!

good intentions

Let’s hear it for good intentions!

Written by: Stan Evers | 3 January 2018

A new year is the perfect opportunity to think about good intentions. What are your good intentions? Let us help you start!

30% ruling

Interim evaluation of 30% ruling involves “150 kilometre criterion” being taken account of

Written by: Stef-Jaap Willard | 14 December 2017

The 30% ruling provides for a special regime aimed at Dutch-based expatriate workers who boast particular skills that are in short supply in the domestic labour market.

turnover tax

End-of-year turnover tax tips

Written by: Boyke-Marc Nankoe | 11 December 2017

Do not overlook your input tax credit adjustment! Read our end-of-year turnover tax tips!

buisnesses

End-of-year tips for businesses

Written by: Nico Koppel | 5 December 2017

KIA, the small-scale investment allowance scheme, has been designed with the aim of boosting capital expenditure.

Turnover tax

Turnover tax on irrecoverable outstandings

Written by: Willemijn Houter | 4 December 2017

You will be able to recover the turnover tax component by including it in your inaugural turnover tax return for 2018!

becon number

Becon business

Written by: Willemijn Houter | 23 November 2017

A becon number is which the Tax and Customs Administration uses in identification of a particular tax consultant or administration office.

dividend tax

Prime Minister elaborates on abolition of dividend tax

Written by: Nico Koppel | 17 November 2017

The Prime Minister has written to the Lower House in response to the latter’s request for more detailed information on the businesses having been involved in the consultation round on the topic of dividend tax,

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