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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.

payroll tax

Liability for company director

Written by: Marcel Frazer | 20 February 2020

A company director essentially has liability for the payroll taxes that are due and payable by his or her company.

delivery van

Ongoing rotating use of company delivery van for private purposes

Written by: Marcel Frazer | 17 January 2020

The addition in the payroll tax sphere for the private use of an employer-provided motor vehicle applies to delivery vans as well as to passenger vehicles.

wkr

Don’t miss out on the possibilities offered by the Work Related Expense Scheme

Written by: Marcel Frazer | 14 November 2019

The central plank of WKR is that it treats all allowances and disbursements made available to members of staff as wage components.

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.

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!

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.

tax number

Abolition of routine withholding tax number issue to newly incorporated private companies

Written by: Sean-Paul Smit | 18 March 2019

The Tax and Customs Administration used routinely to issue a withholding tax number to any newly established private limited-liability company.

wkr

Liberalisation of WKR (Work Related Expense) scheme for SMEs

Written by: Sean-Paul Smit | 2 February 2019

The WKR scheme currently features a “free margin” of 1.2 percent of the wage bill for tax purposes within which allowances and disbursements may be distributed to employees on a tax-exempt basis.

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!

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.

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.

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!

BBQ

Company BBQ vs. Work Related Expense Scheme

Written by: Ferhat Ruzgar | 31 May 2018

Summer is on the horizon and the holiday season with it. It is popular among employers to organise a company BBQ to mark the end of spring.

ruling

Cabinet response to assessment of “30 percent ruling” scheme

Written by: Stan Evers | 3 May 2018

The Netherlands Wages and Salaries Tax Act offers scope for the tax-exempt reimbursement of additional (“extraterritorial”) expenses incurred by employees owing to their being temporarily stationed outside their country of origin.

30 percent ruling

Adjustments to be made to “30 percent ruling” scheme

Written by: Stan Evers | 27 April 2018

The proposed adjustment of the regime has flowed on from a 2017 assessment of the 30 percent scheme, one of the conclusions of which was that use tends to be made of the scheme for no more than five years.

WKR

Cabinet response to assessment of work-related expense scheme

Written by: Sean-Paul Smit | 7 April 2018

The WKR (work-related expense) scheme is the system that provides for reimbursements and provisions in a payroll tax sphere. Its backbone consists of targeted exemptions and nil valuations in combination with a free margin.

addition

Transitional regime for addition for private use of company car

Written by: Sean-Paul Smit | 28 March 2018

The standard addition for the private use of a company car was reduced from 25% to 22% with effect from the first of January 2017. It follows from transitional law that cars the date of whose initial admission was on or before 31 December 2016 come under the 25% addition rate after the first of January 2017.

WKR scheme

The “necessity criterion” as part of the WKR scheme

Written by: Sean-Paul Smit | 9 March 2018

The central plank of the WKR scheme is that reimbursements and provisions made available to employees are to be regarded as forming part of the latter’s wages.

tax credits

Tax credits for foreign tax payers prompt parliamentary questions

Written by: Willemijn Houter | 25 January 2018

With effect from the first of January 2019, foreign tax payers will no longer receive the tax component of their tax credits as part of their payroll tax.

30% ruling

Interim evaluation of 30% ruling involves “150 kilometre criterion” being taken account of

Written by: Willemijn Houter | 14 December 2017

The 30% ruling provides for a special regime aimed at Dutch-based expatriate workers who boast particular skills that are in short supply in the domestic labour market.

company car

The older the company car, the lower-cost the ride?

Written by: Marcel Frazer | 19 October 2017

Employees who have the use of a company car have to live with the corresponding addition being made to their income!

option rights

Exercise of option rights by former Dutch resident

Written by: Marcel Frazer | 29 September 2017

Foreign employees boasting special skills who are posted to the Netherlands have the option of having their employer file a request for their admission to the 30% ruling.

addition

Change in addition regime for private use of company car?

Written by: Marcel Frazer | 17 August 2017

Do you use a company car in the reduced taxable value bracket? You may want to check the taxable income addition for the private use of the car.

value-added tax

Set-off of withholding taxes and value-added tax

Written by: Marcel Frazer | 27 May 2017

The option is available for businesses to set off their value-added tax credit for a particular month against their withholding tax charge for that month.

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