Adjustment of NOW scheme
Written by: Nico Koppel | 25 January 2021
The NOW scheme is aimed at helping COVID-affected employers reduce their wage bill.
News
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New COVID-related measures: adjustments to TOZO regime
Written by: Nico Koppel | 25 January 2021
The bridging measure for the self-employed which is operated under the TOZO banner provides for income support being granted and business capital boosting loans being made available.
COVID-related payroll tax measures
Written by: Marcel Frazer | 25 January 2021
Read more about the payroll tax measures like the customary salary for director-cum-controlling shareholder.
Prolongation of tax forbearance regime
Written by: Willemijn Houter | 25 January 2021
A temporary tax forbearance regime has been in operation for a while under which business owners upon request are automatically granted a three-month payment extension for their delinquent taxes
Appurtenances to residential property
Written by: Herman Ruijter | 21 January 2021
Transactions involving Dutch-based immovable property are liable for stamp duty land tax (= property transfer tax),
Extension of frontier workers regimen
Written by: Nico Koppel | 16 January 2021
It has recently been confirmed that the German authorities have agreed with their Dutch counterparts to extend the frontier workers regimen in view of the ongoing Corona Crisis.
Launch of DBA web module pilot
Written by: Nico Koppel | 14 January 2021
The DBA (= employment relations assessment) web module pilot has been up and running since 11 January 2021.
2021 payroll and income tax rates
Written by: Marcel Frazer | 7 January 2021
Here you will find the wage tax and “Box 1” income tax rates for 2021!
Deferral of due date for repayment of TOZO aid
Written by: Nico Koppel | 24 December 2020
One of the elements of the bridging measure for the self-employed which is operated under the TOZO banner concerns loans being granted to help boost business capital.
Six month extension for corona-related credit guarantee schemes
Written by: Nico Koppel | 24 December 2020
The deadline for state aid furnished by virtue of said Framework Scheme has been set at 30 June 2021.
Corporation tax liability
Written by: Herman Ruijter | 18 December 2020
Liability for corporation tax in respect of a particular (financial) year applies to corporate bodies by virtue of the law.
UWV reopens for Q4 applications for NOW scheme
Written by: Nico Koppel | 15 December 2020
The third tier of the NOW scheme,runs from the first of October 2020 to the first of July 2021 and is divided into three trimesters,
Supplementary corona measures
Written by: Nico Koppel | 10 December 2020
Read more about the corona measures of NOW, TVL, TONK and tax measures.
The BIK scheme in relation to cross-border investment
Written by: Herman Ruijter | 10 December 2020
The Job Related Investment Discount scheme comes under the category of emergency measures. Its aim is to boost domestic investment.
Portal opens for TVL applications for Q4
Written by: Nico Koppel | 26 November 2020
The TVL scheme has been designed to help SMEs in COVID-19 affected business sectors cope with their fixed costs.
Sixth progress letter on topic of sole tradership
Written by: Marcel Frazer | 19 November 2020
The Social Affairs and Employment Minister and the Junior Finance Minister in their sixth progress letter to the Lower House of the Dutch Parliament are outlining the state of play where it concerns the various measures governing sole tradership.
Lower House passes 2021 Tax Plan package
Written by: Nico Koppel | 19 November 2020
The Lower House of the Dutch Parliament has passed the various Bills as per the 2021 Tax Plan.
Dividend payment to director-cum-controlling shareholder
Written by: Nico Koppel | 12 November 2020
The dividend tax rate for dividend payments made to directors-cum-controlling shareholders amounts to 26.25 percent for 2020 and 26.9 percent for 2021.
Input tax credit review
Written by: Vincent Heemskerk | 12 November 2020
The value-added tax component of operating assets qualifies for deduction in proportionality to the degree in which said assets are deployed in support of value-added tax charged activities.
Director-cum-controlling shareholder’s salary
Written by: Nico Koppel | 12 November 2020
The customary wage doctrine applies to any private limited-liability company whose director-cum-shareholder (or the latter’s spouse) is the holder of a substantial interest in as well as performing work on behalf of the company in question.
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.
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 1 scheme undergoes revision
Written by: Nico Koppel | 30 October 2020
he Social Affairs and Employment Minister has amended the NOW‑1 scheme.
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 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.