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investment allowance

Investment allowance 2019

Written by: Nico Koppel | 7 January 2019

The Dutch investment allowance regime has been designed as an incentive for entrepreneurs to invest in operating assets.

entrepreneur

2019 tax credits for business owners

Written by: Nico Koppel | 6 January 2019

In order for an entrepreneur to pass the hours test and thus qualify for entrepreneur’s allowance, he or she has to devote at least 1,225 hours per annum and half of his or her aggregate working hours to his or her business.

corporation tax

Payroll tax changes 2019

Written by: Sean-Paul Smit | 5 January 2019

Private use of company car, 30 percent ruling and more. Read more about the payroll tax changes of 2019!

ruling

Tax haven blacklist

Written by: Nico Koppel | 4 January 2019

The Netherlands has compiled a Government Gazette-published, 21 country strong tax haven blacklist for deployment in the context of new anti-tax evasion measures.

reverse-charge mechanism

Sole traders to be given new value-added tax registration numbers

Written by: Willemijn Houter | 21 December 2018

So far value-added tax registration numbers issued to sole traders in the Netherlands have included the relevant entrepreneur’s citizen service number.

Value-added tax

Assessment of income tax averaging scheme

Written by: Stef-Jaap Willard | 20 December 2018

The averaging scheme represents a facility which enables the progressivity disadvantage that comes with strongly fluctuating incomes to be compensated …

dba act

Replacement of DBA Act: progress report

Written by: Nico Koppel | 13 December 2018

The Dutch Minister of Social Affairs and Employment has brought the Lower House up to speed on the progress made involving the replacement DBA legislation.

additional tax assessment

Bad faith action may justifiably trigger additional tax assessment

Written by: Stan Evers | 7 December 2018

The Tax and Customs Administration may levy an additional tax assessment in the event of a new fact coming to its attention or, alternatively, in that of it establishing bad faith action on the part of the tax payer

Customary salary

Pay heed to the customary salary scheme

Written by: Nico Koppel | 23 November 2018

Any director-cum-controlling shareholder and his or her life partner are under a statutory obligation as a minimum to collect a “customary salary” for the duties they perform on behalf of the company.

investment allowance

How to make optimum use of the investment allowance

Written by: Nico Koppel | 22 November 2018

The small-scale investment allowance (Dutch acronym: KIA) is an allowable tax deduction whose aim it is to incentivise investments in operating assets.

WKR

The WKR scheme is there to be used!

Written by: Stan Evers | 21 November 2018

The central plank of the WKR scheme is that all allowances and disbursements made available to employees are regarded as part of their wage including where the expenses in question are business-related in their entirety.

addition

Income tax addition for private use of company car

Written by: Sean-Paul Smit | 20 November 2018

Any use an employee makes in a private capacity of the company car that has been made available to him or her calls for an addition to be made to his or her wage.

WBSO

Don’t forget to submit your WBSO application!

Written by: Stef-Jaap Willard | 19 November 2018

The research and development work undertaken by your staff entitles you to a payroll tax rebate.

2019 Tax Plan

Lower House passes 2019 Tax Plan

Written by: Nico Koppel | 18 November 2018

The original draft legislation as set out in the 2019 Tax Plan has been amended in places. Read more in our article!

loan

The “arm’s length-ness” of the director’s loan to the company

Written by: Stef-Jaap Willard | 17 November 2018

When a director cum controlling shareholder lends money to his or her private limited-liability company, the operation of the business use scheme ensures that the loan in question for income tax purposes comes under Box 1.

value-added tax rate

Rise in reduced value-added tax rate

Written by: Sean-Paul Smit | 16 November 2018

The reduced value-added tax rate applies inter alia to basic necessities and to selected labour-intensive services.

Value-added tax return

Value-added tax return for Q4 2018

Written by: Sean-Paul Smit | 15 November 2018

Please remember to take the following into consideration when filing your value-added tax return for the fourth (and final) quarter of the current year.

retirement age

State retirement age by 2024

Written by: Sean-Paul Smit | 11 November 2018

The past few years have seen the state retirement age in the Netherlands steadily increasing. This has to date been done by fixed increments, which it will continue to do until year-end 2021, whereas from 2022 onwards the state retirement age will be linked to the life expectancy trend.

NHG

Revised maximums for NHG-backed mortgage loans

Written by: Nico Koppel | 9 November 2018

The NHG (or National Mortgage Guarantee) scheme helps reduce the borrower’s mortgage loan risk exposure. Read more!

corporation tax

Emergency repair measures in corporation tax sphere: memorandum of amendment

Written by: Stef-Jaap Willard | 4 November 2018

One of the memorandums of amendment having been prompted by the reconsideration of the dividend tax abolition addresses the emergency repair measure for tax entities in a corporation tax sphere.

Tax Plan

Tax Plan for 2019: second memorandum of amendment

Written by: Nico Koppel | 3 November 2018

The Cabinet’s recent reconsideration of the dividend tax abolition has prompted a second memorandum of amendment of the Tax Plan for 2019 being submitted.

Withholding Tax

Withholding Tax Act 2020: second memorandum of amendment

Written by: Nico Koppel | 2 November 2018

The Withholding Tax Bill 2020 by means of a second memorandum of amendment has been renamed the Business and Industry Bill 2019.

interest

Would you like to avoid paying interest on tax and reduce your “Box 3” income tax charge at the same time?

Written by: Stan Evers | 1 November 2018

Your provisional income tax assessment enables you to settle up your outstanding tax for the current fiscal year in advance.

exemption

Decision to grant exemption to foundations and associations

Written by: Stef-Jaap Willard | 28 October 2018

Dutch corporation tax regulations provide for a subjective exemption scheme for foundations and associations that carry on a narrowly profitable business operation.

transitional compensation

Dismissal on the verge of retirement: no reduction of transitional compensation

Written by: Nico Koppel | 27 October 2018

The statutory transitional compensation regime is mandatory in nature (i.e. it cannot be departed from).

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