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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.

box 3

“Box 3” adjustment

Written by: Stan Evers | 12 September 2019

The Junior Finance Minister in a recent letter to the Lower House has set out his “Box 3” adjustment proposal.

BPM

Decline in car sales, BPM revenue shows slight increase

Written by: Nico Koppel | 5 September 2019

Notwithstanding the 10 percent or so decline in passenger vehicle sales for the first half of 2019 compared with one year earlier, the BPM revenue has shown a slight increase …

business assets

Post-discontinuance divestment of business assets

Written by: Andrija Božović | 22 August 2019

The sale of capital goods having been classified as business assets at the time the business in question was still up and running …

motorcycle tax

Adjustment of private motor vehicle cum motorcycle tax as at first of July

Written by: Nico Koppel | 8 August 2019

The private motor vehicle cum motorcycle tax is levied on the basis of the carbon dioxide emission levels of the vehicle in question.

wkr

The “standard practice” criterion as per the WKR scheme

Written by: Sean-Paul Smit | 2 August 2019

The central plank of WKR, the Work Related Expense Scheme, is that it treats all allowances and disbursements as wage components.

Small Business Scheme

Application for revised Small Business Scheme

Written by: Sean-Paul Smit | 1 August 2019

Business owners who apply for admission to the revised Small Business Scheme are exempted from having to file turnover tax returns or …

sole-trader

Ban on sole-trader cartels

Written by: Sean-Paul Smit | 25 July 2019

The Dutch Cabinet with effect from 2021 is to introduce a statutory sole-trader minimum rate of 16 euros per hour.

Draft legislation

Draft legislation in implementation of ATAD2

Written by: Nico Koppel | 18 July 2019

The Junior Finance Minister has submitted the Bill in implementation of ATAD2, the European Council’s second Anti Tax Avoidance Directive, to the Lower House of the Dutch Parliament.

fixed-rate

Deployment of fixed-rate allowances in taxation

Written by: Nico Koppel | 13 July 2019

Fixed-rate allowances are used with the aim of approaching reality in a straightforward and effective manner.

sole traders

Sole tradership

Written by: Sean-Paul Smit | 4 July 2019

Sole traders are being eligible for particular tax benefits that employees go without. Read more in our article!

tax group

Overhaul of corporation tax rules for tax groups put out for public consultation

Written by: Nico Koppel | 27 June 2019

The existing tax group-based corporation tax rules are up for replacement, in response to jurisprudence of the European Court of Justice which has already brought about several adjustments in other areas.

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.

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