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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).

Shareholder

Shareholder’s entire debt to company regarded as distribution of earnings

Written by: Stef-Jaap Willard | 26 October 2018

The Tax and Customs Administration imposed an additional income tax assessment on the sole shareholder in a public limited-liability company in response to the latter having collected a payment from the company’s profits.

transitional compensation

Maximum transitional compensation 2019

Written by: Nico Koppel | 25 October 2018

The maximum amount in transitional compensation is subject to annual revision by ministerial regulation.

SME

SME profit exemption and operating loss

Written by: Stan Evers | 24 October 2018

It was made clear at the time the SME profit exemption was introduced that the interpretation of “profit” should be an algebraic one in that rather than being taken to be confined to positive results (gains), it should allow for negative results (losses) to be taken into consideration as well.

dividend withholding tax

Dividend withholding tax proposal nixed: substitute propositions

Written by: Nico Koppel | 18 October 2018

The Cabinet’s decision not to abolish the dividend withholding tax has prompted the proposed introduction of a withholding tax on dividend payments to low-tax jurisdictions being deferred …

Tax Plan for 2019

Tax Plan for 2019: treatment schedule

Written by: Nico Koppel | 11 October 2018

The Dutch Cabinet in response to news that Unilever will not be relocating its headquarters to the Netherlands has decided to go back on its earlier proposal to abolish the dividend withholding tax.

VAT-rate

No exceptions to increase in lower VAT-rate

Written by: Sean-Paul Smit | 4 October 2018

The Dutch State Secretary for Finance, Menno Snel, has asserted that exceptions to the proposed increase in the lower VAT-rate are not on the cards as far as he is concerned.

30 percent ruling

The “30 percent ruling” regime and your provisional income tax assessment for 2019

Written by: Stef-Jaap Willard | 2 October 2018

One of the announcements made was that the legislator with effect from 2019 is curtailing the 30 percent ruling for so-called knowledge migrants to five year.

Value-added tax

Value-added tax measures 2018

Written by: Willemijn Houter | 23 September 2018

The Dutch cabinet intends to raise the lower value-added tax-rate from its current level of six percent to nine percent, as was already mentioned in the coalition agreement.

Corporation tax

Corporation tax measures 2018

Written by: Stef-Jaap Willard | 22 September 2018

The Dutch corporation tax rate is to undergo incremental reduction over a three-year term, to 19 and 24.3 percent in 2019 and to 17.5 and 23.9 percent in 2020.

Dividend tax

Dividend tax measures 2018

Written by: Nico Koppel | 21 September 2018

The withholding tax is aimed at preventing the Netherlands being used to an even greater degree as a conduit to tax havens once the dividend tax has been abolished.

Payroll Tax

Payroll tax measures 2018

Written by: Sean-Paul Smit | 21 September 2018

Ex-patriate workers in the Netherlands are eligible – subject to specific conditions being met – to collect a tax-exempt reimbursement from their employer for additional costs incurred owing to their temporarily having to reside outside their country of origin.

Parliamentary year

Parliamentary year 2018-2019 kicks off

Written by: Nico Koppel | 20 September 2018

The third Tuesday in September, or “Prince’s Day” as it is affectionately known, is the date of the state opening of the new Parliamentary year in the Netherlands and a day not only of pomp and circumstance, but one which involves the presentation of next year’s tax budget.

ruling practice

Dutch tax ruling practice to be made the subject of on-line consultation

Written by: Nico Koppel | 18 September 2018

The Tax and Customs Administration’s ruling practice has been a topic of debate domestically for some considerable time. A tax ruling is an (advance) agreement between the tax authorities and a tax payer in the context of which the former provide the latter with certainty regarding the fiscal consequences of particular juristic acts and/or actions on the latter’s part.

value-added tax

Recovery of value-added tax paid in 2017

Written by: Sean-Paul Smit | 1 September 2018

If you are a business owner who in 2017 made value-added tax payments in an EU Member State other than the Netherlands without having tax filing liability there, you have the option of recovering the value-added tax.

dba act

DBA Act inspection

Written by: Willemijn Houter | 18 August 2018

the Tax and Customs Administration intends by the end of the current year to have completed fact-finding missions at over a hundred principals to discuss the latter’s modus operandi where it concerns their contractors.

non-compete clause

How to read a non-compete clause

Written by: Nico Koppel | 17 August 2018

It is important when interpreting a non-compete clause in addition to examining the actual phrasing also to consider the significance of the clause in the perception of the parties involved and their warranted expectation of one another in this respect.

Mileage log

Mileage log

Written by: Sean-Paul Smit | 16 August 2018

Reconciliation and accuracy are essential in order for a mileage log to “make the grade”. Read the article for more info!

provisional refund

Adjustment of provisional refund

Written by: Cora Koppel | 9 August 2018

If in the past you have successfully applied for a provisional income tax refund or provisional income tax assessment, you would do well from time to time to reassess your (financial cum fiscal) situation and communicate the necessary adjustments to the Tax and Customs Administration.

commercial property

Depreciation restriction for commercial property

Written by: Stef-Jaap Willard | 3 August 2018

The calculation of the operating profit calls for allowances being made for a depreciation restriction where it concerns the value of commercial property.

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