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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.

now

Deferral of application date for determination of NOW 2 allowance

Written by: Nico Koppel | 5 November 2020

The NOIW desk has been open for applications for determination of NOW‑1 allowances since the seventh of October of this year. NOW‑3 subsidy applications can be submitted from 16 November 2020 onwards.

tax forbearance

Duration of eased-up delinquent tax forbearance policy is extended

Written by: Willemijn Houter | 5 November 2020

The Junior Finance Ministers in a joint letter to the Lower House of the Dutch Parliament have announced that the Tax and Customs Administration’s eased-up forbearance policy for delinquent taxes has been given an extra breather.

now

NOW 1 scheme undergoes revision

Written by: Nico Koppel | 30 October 2020

he Social Affairs and Employment Minister has amended the NOW‑1 scheme.

BIK

Memorandum in response to BIK report

Written by: Marcel Frazer | 22 October 2020

The Job Related Investment Discount (Dutch abbreviation: BIK) scheme has been bolted on to the 2021 Tax Plan by means of a Memorandum of Amendment.

corporate tax

Corporate tax changes

Written by: Herman Ruijter | 15 October 2020

The change in question has since been bolted on to the 2021 Tax Plan by means of a memorandum of amendment to the relevant effect.

overdue tax

Amendment of Decree on Interest on (Overdue) Tax

Written by: Herman Ruijter | 8 October 2020

The Junior Finance Minister has amended the Netherlands Decree on Interest on Overdue Tax,

repayment

Repayment schedule for overdue taxes extended

Written by: Willemijn Houter | 8 October 2020

The special deferment of tax payment scheme is set to expire at the current year-end.

Details of third version of NOW scheme

Written by: Nico Koppel | 8 October 2020

The Social Affairs and Employment Minister in a recent letter to the Lower House of the Dutch Parliament has provided details of NOW‑3.

tozo

Prolongation of TOZO scheme and delayed introduction of available means test

Written by: Nico Koppel | 8 October 2020

Compared with TOZO‑1 and TOZO‑2 there will be less leeway for retroactive application for benefits.

WBSO

The WBSO (Research and Development Promotion) scheme in 2021

Written by: Marcel Frazer | 2 October 2020

The Junior Minister for Economic Affairs and the Environment has publicised the 2021 rates that are to apply to the WBSO scheme.

Third COVID 19 stimulus package

Written by: Nico Koppel | 1 October 2020

The Dutch government’s third COVID‑19 stimulus cum recovery package in response to the Lower House debate on the topic was amended in certain respects.

now

First and second versions of NOW scheme undergo revision

Written by: Nico Koppel | 1 October 2020

The Social Affairs and Employment Minister has implemented a change to the first and second versions of the NOW scheme.

The 2021 Tax Plan in summary

Written by: Nico Koppel | 17 September 2020

The “2021 Tax Plan” package comprises a total of eight Bills.

Entrepreneur

2021 Tax Plan: Entrepreneur-specific changes

Written by: Nico Koppel | 17 September 2020

Read more about the entrepreneur-specific changes of Tax Plan 2021

2021 Tax Plan: Corporation tax

Written by: Nico Koppel | 16 September 2020

The COVID‑19 related corporation tax reserve serves a liquidity improving purpose.

Revision of Functional Currency Decree

Written by: Herman Ruijter | 3 September 2020

The Tax and Customs Administration has the option upon the request of the relevant taxpayer to allow the latter to calculate its corporation tax dues in a currency other than the euro.

New round of COVID 19 support measures

Written by: Nico Koppel | 31 August 2020

The Dutch Cabinet in the run-up to the first of October as the expiry date of the current package of support measures has launched its third consecutive support and recovery package for entrepreneurs and workers.

TVL

Permission to delegate TVL application to intermediary

Written by: Nico Koppel | 27 August 2020

Iit has been possible for intermediaries from the first of September 2020 onwards to file TVL applications on behalf of their business clients.

dividend tax

Backbench Bill aimed at enabling provisional final settlement in dividend tax sphere

Written by: Nico Koppel | 7 August 2020

A backbench Bill was recently tabled in the Lower House of the Dutch Parliament aimed at enabling provisional final settlement in a dividend tax sphere.

interest

Set-off of interest receivable against current account debt

Written by: Herman Ruijter | 30 July 2020

The sequence of events prompted the question as to whether it had been permissible for the ‘dga’ to have taken the write-off of the receivable interest …

NOW

Finalise your NOW application

Written by: Nico Koppel | 16 July 2020

The NOW scheme has been launched as a (temporary) wage cost allowance scheme for use by COVID-affected businesses in the Netherlands.

UBO

Parliamentary green light for legislation in implementation of UBO registration

Written by: Nico Koppel | 9 July 2020

The Implementing Act on the Registration of Ultimate Beneficial Owners (UBO) has passed by the Upper House of the Dutch Parliament.

input tax

Input tax entitlement while property sits vacant

Written by: Vincent Heemskerk | 2 July 2020

The input tax set-off regime is aimed at neutralising in their entirety the (outstanding or paid) turnover tax charges associated with the entrepreneur’s economic activities.

supplementary tax measures

Parliamentary questions on supplementary tax measures

Written by: Marcel Frazer | 27 June 2020

Junior Finance Minister has responded to Parliamentary questions on the latest bundle of corona-related supplementary measures.

excessive borrowing

Proposed excessive borrowing legislation submitted for Lower House scrutiny

Written by: Nico Koppel | 25 June 2020

The presentation of the 2019 Tax Plan involved the Dutch Cabinet announcing that draft legislation was being prepared aimed at counteracting excessive borrowing from their own company by substantial interest holders.

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