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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.

tax assessment

Timely finalisation of tax assessment

Written by: Herman Ruijter | 1 November 2019

The Arnhem-Leeuwarden Court of Appeal contended that it was the respective dates of the assessments which dictated their chronology …

overdue tax

No dunning notice? No interest on overdue tax!

Written by: Nico Koppel | 17 October 2019

Tardy payment of tax assessments will prompt the Collector of Taxes to charge interest on overdue tax.

value-added tax number

Privacy-proof value-added tax number for sole traders

Written by: Andrija Božović | 14 October 2019

With effect from the first of January 2020 sole traders in the Netherlands are to be given a new value-added tax number.

30 percent ruling

No 30 percent tax ruling for Dutch-resident foreigner

Written by: Marcel Frazer | 11 October 2019

When someone is temporarily resident in the Netherlands rather than in his or her own country of origin, he or she may qualify for tax exemption for up to 30 percent his or her wage and allowances in compensation of his or her extraterritorial costs.

turnover tax

Draft legislation regarding implementation of E-commerce Directive put out for public consultation

Written by: Nico Koppel | 10 October 2019

The Ministry of Finance has put out for public consultation its draft legislation concerning the levying and collection of turnover tax.

Belgrade team is firing on all cylinders

Written by: Bas Hollenberg | 1 October 2019

Last year witnessed the addition to “Team Koppel” of three more expert go-getters, none of whom you’re likely to bump into at the Amsterdam office any time soon as all three of them are stationed in … Belgrade!

Small Business Scheme

Small Businesses Scheme prompts Parliamentary questions

Written by: Marcel Frazer | 26 September 2019

A change effective the first of January 2020 is in the offing for KOR, the Small Businesses Scheme.

turnover tax

Turnover tax measures effective 2020

Written by: Vincent Heemskerk | 20 September 2019

We would like to tell you more about the turnover tax measures of 2020 in this article!

Tax Plan

2020 Tax Plan

Written by: Herman Ruijter | 19 September 2019

Read more about the Dutch Cabinet’s “2020 Tax Plan” and the six Bills!

payroll tax

Payroll tax measures effective 2020

Written by: Marcel Frazer | 19 September 2019

We tell you more about the Work Related Expense Scheme, tax exemption for volunteers, Research and Development rebate and addition for electric cars!

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 …

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