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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.

Dutch tax entity regime flies in face of EU regulations

Written by: Bas Hollenberg | 27 June 2014

The establishment between a parent company and its subsidiary of a tax entity for corporation tax purposes enables tax being levied on the consolidated profit achieved by the two entities together.

Input tax credit in connection with vacant premises revisited

Written by: Bas Hollenberg | 20 June 2014

Entrepreneurs have the right to deduct the VAT that other entrepreneurs to bring them into account.

Services rendered by partnership of surgical assistants and anaesthesiology operatives qualify for value-added tax exemption

Written by: Bas Hollenberg | 19 June 2014

The services of a partnership of surgery and anesthesia assistants staff are subject to the sales tax exemption for medical services.

Proportionate input tax credit

Written by: Bas Hollenberg | 13 June 2014

Entitlement to input tax credit is available to business owners where it concerns goods and/or services sourced in connection with value added tax charged activities performed by the business in question.

Value-added tax exemption for services performed by self-employed operating theatre assistant

Written by: Bas Hollenberg | 5 June 2014

The Hague Court of Appeal in a recent ruling decided that the activities performed by a self-employed operating theatre assistant should be exempted from value-added tax.

Timing of change in stake

Written by: Bas Hollenberg | 1 June 2014

The Supreme Court in a series of rulings has addressed the application of the reinvestment reserve. Wanna know more?

De Werkkostenregeling

Penalty-free voluntary disclosure

Written by: Bas Hollenberg | 1 June 2014

Failed in your tax return to disclose your income? Our tip of the month tells you how to set the record straight!

Right on levying tax on foreign investments

Written by: Bas Hollenberg | 30 May 2014

The Supreme Court has answered the question as to whether it is permissible for the Netherlands to levy tax on a flat-rate return on participating interests in foreign investment funds in the affirmative.

Reinvestment reserve vs. substitution rulings

Written by: Bas Hollenberg | 29 May 2014

There is no scope for application of the substitution rulings where the tax payer in question could in principle have created a reinvestment reserve. Read more about this in our article!

Dutch Parliament passes draft pension reform legislation

Written by: Bas Hollenberg | 28 May 2014

The retrenchment of the tax incentives for building retirement continues. On January 1, 2015 the permitted accrual rate of pension will be lowered.

Reinvestment within financial year

Written by: Bas Hollenberg | 27 May 2014

The Arnhem Court of Appeal ruled that a reinvestment reserve could not be created until the very end of the financial year during which the divestment of particular operating assets had enabled a profit to be realised.

Valuation of work in progress

Written by: Bas Hollenberg | 26 May 2014

On 1 January 2007 the amended regime governing the valuation for tax purposes of contract work in progress came into force in the Netherlands, resulting in the valuation in question having since …

Parliamentary questions on Declaration of Income Tax Status for sole traders

Written by: Bas Hollenberg | 20 May 2014

The Social Affairs and Employment Minister on his own behalf and that of the State Secretary for Finance was recently queried by MPs on the subject of the Declaration of Income Tax Status for sole traders.

Loss of scarce expertise

Written by: Bas Hollenberg | 20 May 2014

Employees can change job while the 30% tax ruling continues. There need to seek permission and it has to be in three months when starting at the new job.

Liability in mismanagement scenario

Written by: Bas Hollenberg | 16 May 2014

Tax authorities, former director of BV be liable for unpaid sales tax additional assessments. Read more about why the additional tax assessments were imposed here.

Successive employment practice

Written by: Bas Hollenberg | 15 May 2014

The chain labor provision implies that there is a limit on the duration and the number of successive fixed-term contracts. Read a case study on our website!

Recourse action vis-à-vis spouse

Written by: Bas Hollenberg | 14 May 2014

What recourse? Read a case in which the Court ruled that a woman had been for half a recourse to her husband by her amount paid.

Abolition of deductibility from profit of fines incurred abroad

Written by: Bas Hollenberg | 12 May 2014

In response to questions from the Lower House, the State Secretary for Finance said that soon foreign fines no longer the profit will be deductible.

Health care provision in kind through intermediary agency

Written by: Bas Hollenberg | 10 May 2014

A nurse who EMEA care grants in kind through an agency, the court finds that it does not carry out its activities on its own account and risk, and is not a trader.

Letter about fiscal motions and promises submitted to Lower House

Written by: Bas Hollenberg | 9 May 2014

The Dutch State Secretary for Finance in a letter to the Lower House on the topic of fiscal motions and promises has elaborated on the business succession regime as per the Netherlands Inheritance Tax Act 1956.

District Court upholds crisis tax

Written by: Bas Hollenberg | 8 May 2014

The crisis levy, which was introduced by the government is not in conflict with the law and international treaties, as determined the District Court in The Hague on Wednesday.

Time extension for approval of pseudo final levy for higher incomes

Written by: Bas Hollenberg | 5 May 2014

The State Secretary for Finance has updated a 2013 ruling concerning deductions at source. For more info, read our article!

New graduated scales for defined contribution schemes

Written by: Bas Hollenberg | 4 May 2014

The new graduated scales in connection with defined contribution schemes have been published in anticipation of the implementation of the amendment of the tax rules governing pension accrual.

Vooruit betalen van hypotheekrente

Prepayment of mortgage interest

Written by: Bas Hollenberg | 4 May 2014

Do you expect to pay less tax next year? Read now our tip on prepay your mortgage!

Charged-on costs are not recognised as joint-account costs

Written by: Bas Hollenberg | 1 May 2014

entrepreneur called on the regime for cost allocation for joint account. Amsterdam Court did not suggest that it was expenditure on joint account. Click for some more info!

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