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Benefits and allowances
Corona Update
- Prolongation of COVID 19 support and recovery package to include Q1 2022
- Scope for retroactive application for 2019-2020 work experience grant scheme
- NOW dilemmas
- Reduced payment term to be complied with by large companies
- European Commission ratifies expansion of scope of COVID-related measures under TVL scheme
- Extension of tax payment deferment
- Increase in TVL maximums
- UWV denies granting of NOW allowance
- Extension of temporarily reduced maximum loan fee
- Revised opening dates for (digital) application for NOW allowance finalisation
- Parliamentary questions concerning TOZO loans for frontier entrepreneurs
- Expansion of scope of COVID-related measures under TVL scheme
- Adjustment of NOW scheme
- New COVID-related measures: adjustments to TOZO regime
- COVID-related payroll tax measures
- Prolongation of tax forbearance regime
- Extension of frontier workers regimen
- Deferral of due date for repayment of TOZO aid
- Six month extension for corona-related credit guarantee schemes
- UWV reopens for Q4 applications for NOW scheme
- Supplementary corona measures
- Portal opens for TVL applications for Q4
- Director-cum-controlling shareholder’s salary
- Deferral of application date for determination of NOW 2 allowance
- Duration of eased-up delinquent tax forbearance policy is extended
- NOW 1 scheme undergoes revision
- Repayment schedule for overdue taxes extended
- Details of third version of NOW scheme
- Prolongation of TOZO scheme and delayed introduction of available means test
- Third COVID 19 stimulus package
- First and second versions of NOW scheme undergo revision
- New round of COVID 19 support measures
- Permission to delegate TVL application to intermediary
- Finalise your NOW application
- Parliamentary questions on supplementary tax measures
- Anti-COVID measures spark Parliamentary questions
- Dutch-Belgian agreement on working from home during corona crisis
- All face masks to be zero-rated
- Latest tweaks to NOW scheme
- Corona bridge loan applications
- Supplementary tax measures in connection with corona crisis
- Report of advisory committee on taxation of multinationals
- Corona crisis measures added to, broadened
- Adjustments to NOW scheme
- The NOW scheme
- COVID-19 outbreak and various measures – Update March 17,2020
- COVID-19 outbreak and various measures
Corporate tax
- Non-arm’s length suretyship
- Proposed dividend withholding tax legislation
- Corporation tax liability
- The BIK scheme in relation to cross-border investment
- Dividend payment to director-cum-controlling shareholder
- Corporate tax changes
- 2021 Tax Plan: Corporation tax
- Revision of Functional Currency Decree
- Backbench Bill aimed at enabling provisional final settlement in dividend tax sphere
- Introduction of dividend withholding tax
- Calculation of KIA allowance in joint venture context
- Profit distribution owing to business owner’s growing indebtedness to company
- Inapplicability of “customary wage” scheme due to scope of duties
- The “customary wage” scheme in 2020
- Disbanding upon request of tax grouping
- Overhaul of corporation tax rules for tax groups put out for public consultation
- Contractors between private limited-liability company and sole tradership
- Parliamentary questions concerning taxation of directors-cum-controlling shareholders
- Upper House passes Bill providing for tax entity emergency repair measures
- Assessment of employment relationship between executive director and management company
- Mounting debt for business owner
- Investment allowance 2019
- Pay heed to the customary salary scheme
- How to make optimum use of the investment allowance
- Don’t forget to submit your WBSO application!
- The “arm’s length-ness” of the director’s loan to the company
- Tax Plan for 2019: second memorandum of amendment
- Withholding Tax Act 2020: second memorandum of amendment
- Decision to grant exemption to foundations and associations
- Dividend withholding tax proposal nixed: substitute propositions
- Tax Plan for 2019: treatment schedule
- Corporation tax measures 2018
- Dividend tax measures 2018
- The Promotion of Research and Development Act of the Netherlands in 2017
- Customary wage
- Transitional regime for emergency repairs to tax entity regulations
- Go-ahead for emergency repairs to tax entity regime
- 2018 investment allowance
- Prime Minister elaborates on abolition of dividend tax
- Abolition of dividend tax: windfall for multinationals or job guarantee?
- Controlling shareholder has employee status
- Depreciation term dictates reinvestment reserve write-off
- Abolition of self-administered pension schemes: grace period not to be extended
- Docking of dividend tax
- Notarial closing instrument is not an invoice
- Upper House passes bill in amendment of tax entity regime
- Company director grants loan to own company
- More time for self-administered pensions
- Corporation tax reforms in the offing
- Corporation tax brackets
- Incentivisation of start-ups
- Abolition of self-managed pension scheme
- Which consequences will Brexit have for tax residency?
- Internet consultation with regard to funding application
- New rules regarding customary pay regulation for start-ups
- R&D funding to be downgraded
- Inappropriate use of skimming method
- 2016 Investment allowance particulars
- Capital expenditure: 2015 or 2016?
- Application for “ WBSO ” tax relief
- Non-domestic dividend tax payers
- The liability doctrine as per the Collection of State Taxes Act
- Collective Tax Act 2015: The State Secretary elaborates
- “WBSO” and “RDA” tax concession schemes to be integrated
- Income tax return filing deadline!
- Filing duty
- General partner’s past debts
- Non-arm’s length loan through creditor’s fault
- Exchange of rulings
- Reinvestment reserve using newly acquired funds
- Reporting requirement
- R&D hours to be filed before first of April
- Tax grouping between sister companies
- No change in RDA in 2015
- Tax Entity Decree
- Investment Allowance in 2015
- Tax levied at source
- Investments in assets
- R&D and RDA
- Covert distribution of profit
- Optimise your investment allowance entitlement
- “Double Irish” tax structure about to be abolished?
- Holding company loss regime
- Customary salary scheme
- Non-arm’s length loan
- Rent arrears converted to loan
- Holding exemption does not cater for damages
- Loan from non-associated party counts as non-arm’s length
- Dutch tax entity regime flies in face of EU regulations
- Timing of change in stake
- Reinvestment reserve vs. substitution rulings
- Dutch Parliament passes draft pension reform legislation
- Reinvestment within financial year
- Valuation of work in progress
- New graduated scales for defined contribution schemes
- No link between spouses wage and director shareholders wage
- Buyout of partner involves goodwill fee being paid
- “Customary salary” of director cum controlling shareholder where private limited-liability company employs multiple staff
- Policy decision on application of investment allowance
- Combined valuation of interrelated assets
- Lower House of Dutch Parliament passes amended pension adjustment bill
- Reduction of retroactive interest payment dismissed as “non arm’s length”
- Corporation tax liability for reinvestment reserve release
- No employment for “B” shareholders
- Just how “customary” is the income you earn as a lawyer, civil-law notary, IT specialist or other professional practitioner?
- Reinvestment reserve release in anticipation of dissolution of tax entity
- Compensation of losses vs. tax entities
- Special shares not to be treated as loan
- Impending changes to pension value transfer system
- Reinvestment intention rendered insufficiently plausible
- Energy Investment Allowance
- MIA / Vamil List 2014 published
- Extended Carry back in 2009, 2010 and 2011
- Customized Decision Fiscal Unity
- Refund withholding tax in three years
- Possibilities to lower profit
- Investment allowance for fuel-efficient cars
- Bill for partitioning participation exemption
- Cash received income for Director
- Flex BV 1 October
- Salary DGA
Employment law
- The non-solicitation clause
- SZW Inspectorate keeps finger on RI&E pulse
- Company car as employment condition
- Draft legislation providing for employees’ right to inaccessibility
- Implementation of measures to help solve continued wage payment snags
- State retirement age by 2024
- Emergency repair measures in corporation tax sphere: memorandum of amendment
- Dismissal on the verge of retirement: no reduction of transitional compensation
- Maximum transitional compensation 2019
- How to read a non-compete clause
- Going AWOL justifies (summary) dismissal
- Employer’s liability
- Breach of confidentiality clause
- Resignation during probationary period does not negate non-compete clause
- Optional withdrawal of dissolution petition
- Wage cost benefits from the first of January 2018 onwards
- Notification obligation
- Re-employment clause
- Scope of continued wage payment
- Dissolution of employment contract because of impaired working relationship
- Proposed adjustment of Work and Security Act
- Transition allowance: interim arrangement
- Interim scheme for smaller-scale employers having to pay out transition allowance
- Dismissal after employee’s culpable conduct
- Statutory reflection period in wake of termination by mutual consent
- Notification duty when fixed-term contract is about to run out
- Working past state pension age
- Paid holiday scheme: Dutch State ordered to pony up
- Repayment of tuition fees
- Employment Termination via Sub District Court
- Awarding of severance pay
- Suspension of driving licence no valid reason for dismissal
- Changes to unemployment benefit 1 July 2015
- Hefty severance notwithstanding short term of employment
- Liberalisation of flexible working hours regime
- Transition fee
- Dissolution request
- Trial period agreed at too late a stage
- Assessment of reintegration obligations
- Employer liability
- Society membership in society’s employ?
- Dismissal permit contingent upon re-entry into employment
- Draft decree on termination allowance deductibles
- Dismissal during trial period
- Successive employment practice
- Business transfer or no business transfer?
- Global competition clause
Expat
- A comprehensive guide to tax in the Netherlands
- Starting a business with the 30% ruling
- Preliminary questions 150km border in 30%-ruling
- 150km expat ruling revisited
- Dutch income tax return 2012
- Definition 30% ruling
- 30% ruling tax return
- Tax in the Netherlands Part 7
- 30% ruling questioned
- Tax in the Netherlands part 6
- Misleading question 30% ruling
- Tax in the Netherlands part 5
- Expat pensions
- Additions 30%-ruling
- Tax in the Netherlands part 4
- Expat Experiences – Dutch pay slip
- Tax in the Netherlands part 3
- Tax in the Netherlands part 2
- Taxes in the Netherlands
- 30% ruling lapses 3 months after employment ends
- 30%-ruling for stock options
- 2012 Memorandum of reply
- 2nd update 30% changes
- update 30% changes
- 30% ruling important news!
- 30% ruling changes proposal
- Amsterdam afraid of expat exodus
- tax plan 2012 changes 30%-ruling
- 30% ruling streamlined
- Specific expertise 30%-ruling
- 30%-ruling not hired from abroad
- Abuse of expat rule
Geen onderdeel van een categorie
General
- Non-disclosure of home addresses in Commercial Register from the New Year onwards
- Defective tax returns: does it matter who intentionally files them?
- Reaction to Supreme Court ruling on employment relationship qualification
- Appurtenances to residential property
- Launch of DBA web module pilot
- Lower House passes 2021 Tax Plan package
- Amendment of Decree on Interest on (Overdue) Tax
- The 2021 Tax Plan in summary
- 2021 Tax Plan: Entrepreneur-specific changes
- Parliamentary green light for legislation in implementation of UBO registration
- Proposed excessive borrowing legislation submitted for Lower House scrutiny
- Allowance for e-recognition related expenses
- COVID-19 outbreak triggers short-time working
- Effective date of compulsory use of eRecognition is pushed back
- Brexit: fiscal corollary
- Dutch bank account
- Deductible expenditure for entrepreneurs in 2020
- Upper House passes 2020 Tax Plan
- Lower House passes 2020 Tax Plan
- Use of eRecognition
- Proposed legislation providing for introduction of sole tradership minimum fee
- No dunning notice? No interest on overdue tax!
- Decline in car sales, BPM revenue shows slight increase
- Adjustment of private motor vehicle cum motorcycle tax as at first of July
- Ban on sole-trader cartels
- Draft legislation in implementation of ATAD2
- Deployment of fixed-rate allowances in taxation
- The Dutch Tax Authority vs. GDPR
- Bill providing for implementation of adjustments to value-added tax regime
- Foreign licence plates “earn” owner of vehicle additional tax assessment
- Tax-exempt remuneration for volunteers
- Cross-border tax schemes
- No plans to introduce progressive stamp duty land tax rates
- Subdivision of purchase price paid for business
- Be alert for post from EBN European Business Number
- No repeat amortisation of goodwill
- Missing the voluntary disclosure boat
- 2019 tax credits for business owners
- Tax haven blacklist
- 2019 Tax Plan given seal of approval
- Replacement of DBA Act: progress report
- Lower House passes 2019 Tax Plan
- Revised maximums for NHG-backed mortgage loans
- Parliamentary year 2018-2019 kicks off
- DBA Act inspection
- Depreciation restriction for commercial property
- Air transport tax
- Inclusion of BSN code in value-added tax registration number incompatible with privacy legislation?
- Legislation governing position of sole traders being revamped
- Cross-border structuring
- Crypto-currencies and taxes
- Rating of Tax Information Helpline performance
- Tax and Customs Administration beaten by GDPR deadline
- Crack-down on tax avoidance, tax evasion
- Additional parking tax assessments quashed
- Enforcement of DBA Act to be suspended until first of January 2020
- Retirement reserve and entrepreneur’s allowance 2018
- Becon business
- Cabinet responds to Paradise Papers
- Calculation of interest on overdue tax
- Stamp duty land tax refund
- General consultation on Tax and Customs Administration versus Message Box
- Sales and profit adjustments featuring cream-off module
- Anti-tax evasion measures offered for Internet consultation
- Transfer tax exemption for shares in property company
- Interest on tax: what are the rules?
- Value-added tax registration number enables citizen service number to be traced
- New law against unreasonably long terms of payment
- Draft legislation in implementation of EU’s Fourth Anti Money Laundering Directive
- Chamber of Commerce probe of sole tradership
- Check your “M form” based income tax assessment for 2015
- Clamp-down on tax dodging
- Call for paper-based tax correspondence
- Early mortgage repayment
- Out with the old, in with the new act
- Abolition of rental tax relief for workspace-in-rental-home
- Rules for deductibility workspace
- Activities in aid of general partnership fail to qualify as “predominantly ancillary”
- Tax Plan 2017
- The use of the payment reference
- Parliamentary questions on abolition of “VAR” declaration
- Introduction of director’s disqualification for bankruptcy fraud
- Scanned signature
- Value added tax carousel fraud
- Understanding the capital account
- The Dutch anti-tax fraud agency and crooked tax consultants
- Time record
- “VAR” declaration about to be abolished
- Abolition of “blue envelope” sparks complaints
- Accounting Directive (Implementation) Act takes effect
- Declaration of Independent Contractor Status beyond 1 January 2016
- Value-added tax exemption for bitcoins
- Fight against cyber crime against SMEs
- Report on sole traders
- Decision to terminate value-added tax entity not open to objection
- Get your digital mailbox up and running!
- Business owner’s relocation costs
- Exchange of tax rulings
- Model contracts for the self-employed
- Legislative proposal for Collective Tax Act 2015
- UBO system to put an end to tax evasion?
- Deferment of payment
- Retention period
- Outlines of tax regime overhaul
- Interest on overpaid and overdue tax regime
- Tax Plan for 2015
- Repeat additional motor vehicle tax assessment during suspension
- Delivery van sold on within five years
- Effect of principle of legitimate expectations
- Deferral of introduction of deposit accounts
- Timely notification of inability to pay
- Timely objection to “WOZ” assessment
- Constitutional director of private limited-liability company has employee status
- Waiver pension entitlements by major shareholder
- Annuity exemption expires
- Tax plan 2014
- Au pair is entitled to minimum wage
- Business in The Netherlands – Part 2
- Statutory interest payable by tax authorities
- Business in the Netherlands
- Online tax help
- Arbitrary depreciation
- Mortgage repayments
- Crisis Levy 2014 and other measures announced postponed
- Wrong envelopes
- Reasonable timeframe
- Valuation objections
- Invoice requirements
- Donations
- Life-course savings
- Tax Plan 2013
- Tax interest changes
- Families pay 1.1 million euro tax
- SME profit exemption with retroactive effect
- Commuter tax scrapped
- Transfer Tax Deadline Extended
- Fake emails
- EU-proof!
- Less-educated workers
- Measures
- Residence and Benefits
- Payment deferral
- Clawback Scheme
- No tax return form received?
- One client business
- Small business scheme not for businesses based abroad
- Sports 3, Tax Office 0
- Digi D Fraud
- NL in conflict with EU law
- Benefit requests/changes
- 2012 tax changes
- Tax returns green light
- Small job scheme ends
- Self employed tax deduction (Zelfstandigenaftrek)
- Feuding with the neighbours causes lower house value
- Entitlement to transfer tax rate deduction possible for residences acquired before June 15, 2011
- Benefits 2010
- Consumers want access to credit rating
- Court teaches teacher to count
- Fringe benefit rate less in neighbouring countries
- Dutch seek tax help on Twitter
- Shorter deadline for refund
Income tax
- “Taxed elsewhere” relief for second home abroad
- Owner-occupied home abroad
- District Court overturns interest on tax charge
- Set-off of interest receivable against current account debt
- Tax on dividend payments to go up in 2020
- “Box 3” adjustment
- Mass objection to “Box 3” income taxation for 2018
- Invalidity of entrepreneur’s allowance?
- “Box 3” levy on basis of actual yield continues for now to be a pipe dream
- Borrowings spent on owner-occupied home
- Gains on sale of land liable for tax
- Missing tax loss revision ruling
- Assessment of income tax averaging scheme
- Bad faith action may justifiably trigger additional tax assessment
- Shareholder’s entire debt to company regarded as distribution of earnings
- SME profit exemption and operating loss
- Objection to “Box 3” levies
- Lower House is keen on narrowing the tax burden gap between single and dual earners
- Notices of objection to “Box 3” taxation
- Reinvestment reserve and emigration
- Coalition agreement does SMEs no favours
- Privately held bitcoins: liable for tax?
- Enforced payment under suretyship vs debt relief income
- Voluntary disclosure scheme to be abolished
- Abolition of voluntary disclosure scheme on the horizon
- No scope for objection or appeal in compromise
- How much income tax does a sole trader pay?
- Foreign-based assets
- Tax and Customs Administration corresponds with Swiss bank’s customers
- Mortgage interest relief for non-residents in proportionality to income
- Entrepreneurial status in spite of small client base
- Annuity premiums
- Tax charge on indeterminate income
- Business expenses not deductible as personal commitment
- No tax joy for exchange loss victim
- Tax rates vs. tax credits
- Mistake in tax return results in additional tax assessment being levied
- Personal income statement
- Dividend tax rebate for foreign-based company?
- Foreign-based tax payers
- Overview of 2016 tax rates and tax credits
- Simplification of disclosure duty
- Privately owned home and home owner’s stay abroad
- Income tax return and tax benefit claim
- Application of “working hours” criterion
- Box 3 objection becomes routine
- Availability of underlying accounting details
- Tax relief for listed buildings abroad
- Inability to pay
- Avoid interest
- Commutation payment entitlement
- Proclamation providing tax-related information
- Foreign tax liability
- Claims within joint venture
- Progress of Miscellaneous Fiscal Provisions Act 2014
- Recourse action vis-à-vis spouse
- Criterion not met by full-time job
- Allocation of transaction gain to business venture
- “Tax credits taxed elsewhere” for portion of severance pay attributable to Germany
- Home acquisition debt
- Investment or business venture?
- Foundation’s officers taxed for asset withdrawal
- Mandatory submission details mortgage main residence
- Reduced deduction for own home
- Change in opting to resident taxpayer
- Tax payable and box 3
- Restoration historical building not deductible
- Tax free transfer
- Combined business?
- 5 more tips for your 2012 income tax return
- Foreign Income Taxation
- Tax return 2013 theme announced
- Tax interest
- 3 tips for your 2012 income tax return
- Provisional assessment
- 2013 Mortgage interest deduction
- Mortgage Interest Deduction
- Tax office hurt by choice for resident taxpayer status
- Box 3 time proportionate allocation
- Non-resident taxpayers Box 3 income
- Income statement (IB60) request from the Tax Office
- Employment tax credit
- Box 3 reference date becomes January 1
- Two houses? Which is the main residence
Inheritance tax
International
- Dutch-Chilean double taxation convention
- Double taxation avoidance
- Draft decision providing for transitional legislation in “no-deal Brexit” scenario
- Tax relief in avoidance of double taxation
- Transitional tax legislation for “no-deal Brexit” scenario
- Dutch tax ruling practice to be made the subject of on-line consultation
- Procedural aspects of some tax rulings leave something to be desired
- Double taxation on pension benefits for cross-border workers from Belgium
- Application of compensatory scheme for cross-border workers
- EU reaches agreement on anti-tax evasion measures
- Recovery of value-added tax from other EU Member States
- European Commission wants to catalogue tax havens
- Reduced rule not discriminatory
- Gap between jobs causes 30% ruling to be forfeited
- Commission asks the Netherlands to amend LOB clause in Double Tax Treaty with Japan
- CJEU rules on right to deduct VAT in case of missing supplier
- Commission asks Poland to stop discriminatory tax treatment of pensions contributions
- Advocate-General delivers opinion on VAT “self-supply” charge
- EP services´ briefing papers on tax rulings, IP box regimes and tax good governance topics
- Commission updates VAT Committee guidelines
- Supreme Court upholds 150 kilometre minimum
- EU agrees on mandatory exchange of information on tax rulings
- Recovery of foreign value-added tax
- Standard of expertise in 30% tax ruling context
- Commission requests individual tax rulings
- Tax rulings for multinationals
- Dutch tax relief on mortgage interest payments for non-Dutch resident?
- Postal services from VAT
- Early discontinuation of 30% ruling
- VAT cross border rulings project
- Record investment in Dutch economy
- 150 Kilometre limit on 30% rule
- Important tax measures 2015
- Strengthening sanctions for tax avoidance
- No EP enquiry committee on tax rulings and state aid
- FTT to be introduced as of 2016
- Council adopts anti-abuse rule in Parent-Subsidiary Directive
- Commission renews Joint Transfer Pricing Forum
- OECD published comments
- Exemption for removal goods vs. dual residence
- Netherlands is attractive location for international businesses
- Young football pro misses out on 30% tax regime
- Right on levying tax on foreign investments
- New tax treaty with China
- NL taxes less than EU
Koppel news
- Belgrade team is firing on all cylinders
- Koppel develops new formula for advisory
- Koppel Tax Consultants Signs Up as Horizontal Supervisor
- Horizontal supervision: Extra benefit for clients!
- Koppel Planned Giving adviser
- Expat Housing Seminar 9
- Oxfam Novib
- 15 November Expat Housing Seminar
- Expat Housing Seminar 7
- Expat Housing Seminar 6
- Expat Housing Seminar 5
- CO2 Neutral!
- Expat Housing Seminar 4
- Expat Housing Seminar 3
- Expat Housing Seminar 2
- New employee and expansion of services
- Expat Housing Seminar
- I’ll be back
- Alpe D’Huzes Annual Report
- Largest association of tax consultants formed
Payroll tax
- Digital NOW applications counter for Q2 2021 opens
- 2021 payroll and income tax rates
- Sixth progress letter on topic of sole tradership
- Memorandum in response to BIK report
- The WBSO (Research and Development Promotion) scheme in 2021
- Liability for company director
- Ongoing rotating use of company delivery van for private purposes
- Don’t miss out on the possibilities offered by the Work Related Expense Scheme
- No 30 percent tax ruling for Dutch-resident foreigner
- Payroll tax measures effective 2020
- The “standard practice” criterion as per the WKR scheme
- Abolition of routine withholding tax number issue to newly incorporated private companies
- Liberalisation of WKR (Work Related Expense) scheme for SMEs
- Payroll tax changes 2019
- The WKR scheme is there to be used!
- Income tax addition for private use of company car
- Payroll tax measures 2018
- Mileage log
- Company BBQ vs. Work Related Expense Scheme
- Cabinet response to assessment of “30 percent ruling” scheme
- Adjustments to be made to “30 percent ruling” scheme
- Cabinet response to assessment of work-related expense scheme
- Transitional regime for addition for private use of company car
- The “necessity criterion” as part of the WKR scheme
- Tax credits for foreign tax payers prompt parliamentary questions
- Interim evaluation of 30% ruling involves “150 kilometre criterion” being taken account of
- The older the company car, the lower-cost the ride?
- Exercise of option rights by former Dutch resident
- Change in addition regime for private use of company car?
- Set-off of withholding taxes and value-added tax
- Motorcycle as company car alternative?
- Moderation of penalty for use of car with suspended vehicle registration
- Full statutory minimum wage entitlement from age 21
- Addition for private use of company car and work-related expenses scheme
- Minimum wage amounts and social insurance rates for 2017
- Act on Combating Sham Arrangements
- Zero tax addition vs. mileage log
- Final decision on 150 kilometre limit as part of 30% ruling
- Tax impact of private use of second company car
- Undertaking paid employment abroad while on sabbatical
- Increase in purchase tax on plug-in hybrids
- Ultimate responsibility for outstanding taxes
- Addition, to add or not?
- Check your work-related costs scheme periodically
- Change of company car and additional tax charge for private use
- Parking details, invasion of privacy?
- Camera footage in corroboration of private use
- Tax-free travel allowance
- Private use of delivery van
- Motor vehicle taxes
- Cycle to work scheme
- Work-related costs scheme required
- Work Related Costs Scheme
- Validity of “declaration of independent contractor status” for 2014 extended to include 2015
- No 30% scheme for employee who as a student was a Dutch resident
- Pseudo final high-salary levy
- Ambiguous stipulation concerning takeover of company car on termination of employment
- Work-related costs scheme gets go-ahead
- Loss of scarce expertise
- Parliamentary questions on Declaration of Income Tax Status for sole traders
- Health care provision in kind through intermediary agency
- District Court upholds crisis tax
- Time extension for approval of pseudo final levy for higher incomes
- Constraints to be imposed where phasing out of employee’s tax credit is concerned
- Excess allowance constitutes wages
- Passage of time puts kybosh on 30% tax ruling for second part-time job
- Use for private purposes of company van
- Additional tax rate discrepancies deemed permissible
- Allowance for costs of dual accommodation
- Liability resting with executive director even where no tax return forms have been pro-vided
- Continued wage payment obligation liable for reduction
- Procedures 30%-rule
- Changes wage tax 2014
- Crisis levy 2014 on high salary
- Fiscally positive gift scheme
- Travel Cost Changes Postponed
- Travel costs in 2013
- Smartphones, tablets further distinguished
- Private Use Alarm!
- New investment into salary savings no longer possible
- Private Use of Vehicles amended
- Recovery of Salary only after notice
- Deduct Health Insurance Premium From Salary?
- Speeding ticket paid by employer is salary
- Tax Office to check leased vehicles with database
Penalties
- Harsher tariff owing to subsequent legislative amendment deemed unlawful
- Default surcharge
- Inadmissibility of objection to offence-related (tax) penalty
- Outstanding value-added tax charges
- Inspector gets penalty payment
- Abolition of deductibility from profit of fines incurred abroad
- Timely filing of tax return or of application to be granted time extension helps prevent tax penalties
- Voluntary disclosure without penalty
- Reminder Letter
- Fines and penalties
- Tax penalty regime The Netherlands
- Hang on a minute!
Tips
- Corporation tax exemption for associations
- Labour Market in Balance Act
- Timely finalisation of tax assessment
- Privacy-proof value-added tax number for sole traders
- 2020 Tax Plan
- Application for revised Small Business Scheme
- Sole tradership
- Turnover Tax Implementation Decree up for amendment
- Shortening of payment term for large companies in the offing
- Income tax return for 2018: Interest on tax
- Income tax return for 2018
- Would you like to avoid paying interest on tax and reduce your “Box 3” income tax charge at the same time?
- The “30 percent ruling” regime and your provisional income tax assessment for 2019
- Recovery of value-added tax paid in 2017
- Adjustment of provisional refund
- Discontinuing your sole tradership? Don’t wait any longer!
- Are you ready for the implementation of the GDPR?
- Avoid interest on tax by checking your provisional 2017 tax assessment now!
- Conversion from sole tradership to private limited liability company
- Check your provisional tax assessment(s) for 2018!
- Let’s hear it for good intentions!
- End-of-year turnover tax tips
- End-of-year tips for businesses
- Turnover tax on irrecoverable outstandings
- Are you ready for the “standard practice criterion” for WKR purposes?
- Burden of proof in corroboration of turnover tax relief rests with tax payer
- Retroactive contribution to private limited-liability company of sole tradership operations
- Child’s side job may cause parent to forfeit child benefit
- Director-cum-controlling shareholder of Belgian private limited-liability company
- Prepayment of mortgage loan interest
- Salary arrangements following phase-out of self-administered pension scheme
- How to avoid paying interest on self-assessment taxes
- Gift tax filing duty
- Customary salary in 2017
- Director-cum-controlling shareholder pension schemes: get ready for 2017!
- EU value-added tax rebate application
- Reliable time record essential for sole trader’s tax relief
- Digital filing duty for financial statements
- First of May 2016
- Expense Allowance
- Untaxed bonus involving standard practice criterion
- Value-added tax on irrecoverable outstandings
- Solar panel holders receive letter
- Unjust tax return letter
- Value-added tax rebate
- Supplementary value-added tax return
- Fuel used by company car
- Solar panels
- Save tax by the end of the year
- Safeguard your tax savings on labour costs for 2015 now!
- Tax-exempt conversion, business merger or return to original business format
- The Work Related Costs Scheme
- No more advertising mail shots!
- Penalty-free voluntary disclosure
- Prepayment of mortgage interest
- Home or garden refurbishment or repairs in 2014
- How to avoid income tax return related penalties
- Timely filing of objection VAT 2013
- Tax saving tips January 2014
- Tax saving tips December 2013
- Self-managed pension
- Check your VAT return!
- Rental tax declaration
- Easier establishment
- Arbitrary depreciation
- Personal contribution AWBZ and WMO
- Sepa is coming!
- WOZ value objection
- Deadline Tax Return 2012
- Overview 30% ruling
- Provisional tax refund 2013
- Dutch Tax Plan 2013
- Economical cars
- Timely filing of objection VAT 2011
- New benefit system online
- Living together?
- Reduced tax rate on renovations extended
- Deadline for foreign VAT refund
- Leave Legislation 2012
- Law and legislation from July 1
- The 30%-ruling under the work-related costs arrangement
- The 30%-ruling in the administration
- Home loan under two names? Deduct brokerage fee twice
- IT subsidy
- Ensure the correct property value
- Income tax system in the Netherlands
- Income tax in boxes
Value added tax
- No reduced value-added tax rate for digital pop events
- Introduction of directive dealing with value-added tax in an e-commerce context
- Input tax credit review
- Input tax entitlement while property sits vacant
- Delayed implementation of revised value-added tax regime for e-commerce
- Value-added tax on amounts charged to bad debtors
- Reappraisal of input tax credit
- Payment of value-added tax on private use of company car during 2019
- Don’t overlook the deadline for your supplementary tax return
- Draft legislation regarding implementation of E-commerce Directive put out for public consultation
- Small Businesses Scheme prompts Parliamentary questions
- Turnover tax measures effective 2020
- Post-discontinuance divestment of business assets
- Value-added tax rate on digital books and periodicals
- Annual turnover tax return for small business owners
- Scope for future application of reduced value-added tax rate to digi-books
- Lower House queries turnover tax aspects
- Sole traders to be given new value-added tax registration numbers
- Rise in reduced value-added tax rate
- Value-added tax return for Q4 2018
- No exceptions to increase in lower VAT-rate
- Value-added tax measures 2018
- Application of reverse-charge mechanism
- No supply? No input tax credit!
- Ministry of Finance presents proposal for amendment of small businesses scheme
- Business owner, yes or no?
- Digital filing of supplementary value-added tax returns
- Digital adjustment of value-added tax returns
- Turnover tax rebate
- The non-domestic business owner and the small business scheme
- Why it makes sense to file monthly rather than quarterly tax returns
- Reverse-charge mechanism
- Denial of application of zero rate for turnover tax
- Less-than-perfect accounting records
- Value-added tax on lawyer’s fees
- Single performance vs multiple performances
- Invoice raised beforehand
- Reduced value-added tax rate for e-books
- Launch of value-added tax counter for on-line trade
- Value-added tax fraud
- Failure to file supplementary tax return
- Single service liable for application of multiple value-added tax rates?
- Small business scheme to be kept going
- Games industry liable for value-added tax
- European Commission announces value-added tax overhaul
- Crowdfunding
- Solar panels lead to entrepreneurial status for value-added tax purposes
- director shareholder responsible for mistakes accountant
- Document vs. invoice
- Liability of fiscal unit being disbanded
- Information on national laws relating to MOSS
- Correction VAT returns
- No reduced VAT rate for e-books
- Value-added tax code registration hoax
- Value-added tax return for final reporting period of calendar year
- Supplementary value-added tax in 2014
- Rate differential between books and e-books
- Energy tax on solar panels
- Obligation to have bank account registered in name abolished for value-added tax
- Foreign or domestically based advertising service customers?
- Value-added tax rebates between EU Member States
- Value-added tax exemption for sports-related services
- Revised ruling on tax exemption in the educational sphere
- Telecommunication, broadcasting and electronic services to be taxed in customer’s country from 2015 onwards
- Update for margin scheme policy decision
- Acquisition of operation of business venture
- Erroneously invoiced value-added tax
- Sale of discount passes represents value-added taxed activity
- Input tax credit in connection with vacant premises revisited
- Services rendered by partnership of surgical assistants and anaesthesiology operatives qualify for value-added tax exemption
- Proportionate input tax credit
- Value-added tax exemption for services performed by self-employed operating theatre assistant
- Liability in mismanagement scenario
- Charged-on costs are not recognised as joint-account costs
- Infringement of neutrality principle?
- VAT adjustment for private use of company car after 1 July 2011
- VAT adjustment for private use of company car
- School build marred by abuse of rights
- Turnover tax for non-entrepreneurs
- Discrepancies in proportionate input tax deduction
- Request for refund of value-added tax on irrecoverable items
- Objection VAT correction private use company car 2013
- Rental part of own home
- European Commission proposes standard VAT return
- VAT number on website
- VAT refund for bad debts
- Small business VAT
- Change VAT Rate
- Transition VAT
- 0% rate on ICT
- Vat rates for renovations
- Website to check Vat numbers (BTW)