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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.

business assets

Post-discontinuance divestment of business assets

Written by: Andrija Božović | 22 August 2019

The sale of capital goods having been classified as business assets at the time the business in question was still up and running …

value-added tax rate

Value-added tax rate on digital books and periodicals

Written by: Willemijn Houter | 26 April 2019

A Bill providing for the application of the reduced value-added tax rate to digital books and periodicals has been put out for public consultation.

turnover tax return

Annual turnover tax return for small business owners

Written by: Sean-Paul Smit | 10 April 2019

The option of filing for turnover tax on an annual basis is open only to (partnerships of exclusively) natural persons.

value-added tax rate

Scope for future application of reduced value-added tax rate to digi-books

Written by: Willemijn Houter | 7 February 2019

Questions have been tabled in the Lower House of the Dutch Parliament on the treatment in terms of value-added tax rate of digital books, journals, newspapers and magazines.

turnover tax

Lower House queries turnover tax aspects

Written by: Willemijn Houter | 24 January 2019

Turnover tax returns are required to be filed within one month of the end of the period under review, with payment to the Receiver of the corresponding tax charge (as per the tax return) having to be made within one month of the end of the relevant period.

reverse-charge mechanism

Sole traders to be given new value-added tax registration numbers

Written by: Willemijn Houter | 21 December 2018

So far value-added tax registration numbers issued to sole traders in the Netherlands have included the relevant entrepreneur’s citizen service number.

value-added tax rate

Rise in reduced value-added tax rate

Written by: Sean-Paul Smit | 16 November 2018

The reduced value-added tax rate applies inter alia to basic necessities and to selected labour-intensive services.

Value-added tax return

Value-added tax return for Q4 2018

Written by: Sean-Paul Smit | 15 November 2018

Please remember to take the following into consideration when filing your value-added tax return for the fourth (and final) quarter of the current year.

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.

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.

reverse-charge mechanism

Application of reverse-charge mechanism

Written by: Sean-Paul Smit | 27 July 2018

There are scenarios in which the reverse-charge mechanism ensures that liability for payment of the value-added tax component comes to rest with the recipient rather than the supplier of the product or service.

tax credit

No supply? No input tax credit!

Written by: Sean-Paul Smit | 20 July 2018

It is obligatory for entrepreneurs to include turnover tax in the amounts they charge to their customers for goods (to be) supplied or services (to be) rendered.

small businesses scheme

Ministry of Finance presents proposal for amendment of small businesses scheme

Written by: Marcel Frazer | 6 April 2018

The Dutch Ministry of Finance has submitted for consultation its proposed amendment of the small businesses scheme for value-added tax purposes. The current scheme applies to all natural persons who owe less than € 1,883 annually in value-added tax.

Business owner, yes or no?

Written by: Willemijn Houter | 5 February 2018

Having worked for two cooperatives, B and C, as an administrative and tax consultant until 2008 (under a fictional employment format for payroll tax purposes), stakeholder Z together with his business partner A has since been a participant in and board member of said two cooperatives.

supplementary value-added tax returns

Digital filing of supplementary value-added tax returns

Written by: Stan Evers | 12 January 2018

2018 is off to a good start in that the Tax and Customs Administration is making headway in its digitisation efforts. This has rendered the filing of supplementary value-added tax returns an exclusively digital affair since the first of January of this year.

value-added tax returns

Digital adjustment of value-added tax returns

Written by: Willemijn Houter | 25 October 2017

Only digital (supplementary) value-added tax returns may be filed by business owners from the first of January 2018 onwards.

Turnover tax

Turnover tax rebate

Written by: Marcel Frazer | 3 September 2017

A business owner is entitled to being refunded for turnover tax on supplies and services the remuneration for which he has not, and will never, collect.

small business scheme

The non-domestic business owner and the small business scheme

Written by: Sean-Paul Smit | 2 September 2017

The small business scheme forms part of the turnover tax regime in the Netherlands and mitigates the turnover tax to be remitted by natural persons

tax returns

Why it makes sense to file monthly rather than quarterly tax returns

Written by: Willemijn Houter | 21 August 2017

The majority of business owners in the Netherlands “ go with the quarterly flow” where it concerns the filing of their turnover tax returns. Have you ever considered switching to monthly filing? You may find it surprisingly helpful!

Reverse-charge mechanism

Reverse-charge mechanism

Written by: Marcel Frazer | 8 August 2017

The director shareholders familiarity with the cleaning industry should have ensured his being au fait with the prevailing reverse-charge mechanism.

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.

zero rate

Denial of application of zero rate for turnover tax

Written by: Marcel Frazer | 11 May 2017

The application of the zero rate is required to be evidenced by the accounts and records maintained by the owner of the business which has applied the zero rate.

accounting records

Less-than-perfect accounting records

Written by: Marcel Frazer | 9 April 2017

An audit by the Tax and Customs Administration of the accounts of a hospitality business revealed that the detailed order information has been deleted from the accounting records.

A comprehensive guide to tax in the Netherlands

Written by: Bas Hollenberg | 29 March 2017

Each year, many international professionals come to the Netherlands to live and work, and rightly so. Our country is a fantastic place, with many business opportunities for those willing to seize them. But many visitors overlook a crucial detail: the fact that the Netherlands has one of the most complicated tax systems in the world. […]

lawyer’s fees

Value-added tax on lawyer’s fees

Written by: Marcel Frazer | 25 March 2017

The Court of Appeal in January of this year delivered its verdict in a case involving input tax deduction for lawyer’s fees by ruling that the value-added tax charged on legal advice fees should not be deductible as the tax payer in question had failed to render it sufficiently plausible that the value-added tax had related to his business operations.

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