Non-arm’s length suretyship
Written by: Nico Koppel | 8 May 2021
It is as important for shareholders to observe arm’s length terms and conditions when standing surety for their company as it is when lending their company money.
News
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Proposed dividend withholding tax legislation
Written by: Herman Ruijter | 1 April 2021
There has been submitted the proposed legislation for a supplementary withholding tax on dividend flows to tax haven countries for the scrutiny.
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.
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.
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.
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.
2021 Tax Plan: Corporation tax
Written by: Nico Koppel | 16 September 2020
The COVID‑19 related corporation tax reserve serves a liquidity improving purpose.
Revision of Functional Currency Decree
Written by: Herman Ruijter | 3 September 2020
The Tax and Customs Administration has the option upon the request of the relevant taxpayer to allow the latter to calculate its corporation tax dues in a currency other than the euro.
Backbench Bill aimed at enabling provisional final settlement in dividend tax sphere
Written by: Nico Koppel | 7 August 2020
A backbench Bill was recently tabled in the Lower House of the Dutch Parliament aimed at enabling provisional final settlement in a dividend tax sphere.
Introduction of dividend withholding tax
Written by: Herman Ruijter | 5 June 2020
The Dutch Cabinet in a recent announcement has confirmed the introduction of a withholding tax on dividend flows destined for tax havens.
Calculation of KIA allowance in joint venture context
Written by: Nico Koppel | 8 May 2020
The KIA (small-scale investment allowance) scheme is available in principle for use by businesses that invest in operating assets.
Profit distribution owing to business owner’s growing indebtedness to company
Written by: Nico Koppel | 21 February 2020
A profit pay-out scenario moreover calls for the company either to have retained earnings or to have justified future profit expectations.
Inapplicability of “customary wage” scheme due to scope of duties
Written by: Nico Koppel | 24 January 2020
The “customary wage” scheme applies to any employee who is the holder of a substantial interest in the company that employs him or her involving a minimum applying to the wage level,
The “customary wage” scheme in 2020
Written by: Nico Koppel | 8 January 2020
The “customary wage” scheme applies to any employee who is the holder of a substantial interest in the company that employs him or her.
Disbanding upon request of tax grouping
Written by: Nico Koppel | 16 November 2019
If you wish with effect of the first of January 2020 to eliminate one or more companies from an existing tax grouping, it is essential that you should submit your petition to the relevant request before the current year-end.
Overhaul of corporation tax rules for tax groups put out for public consultation
Written by: Nico Koppel | 27 June 2019
The existing tax group-based corporation tax rules are up for replacement, in response to jurisprudence of the European Court of Justice which has already brought about several adjustments in other areas.
Contractors between private limited-liability company and sole tradership
Written by: Sean-Paul Smit | 21 June 2019
A private limited-liability company and its director-cum-controlling shareholder’s sole tradership are given the opportunity of concluding an agreement involving a small number of contractors, some of whom the company recruits from the sole tradership.
Parliamentary questions concerning taxation of directors-cum-controlling shareholders
Written by: Nico Koppel | 22 May 2019
The precise method of determining a fixed-rate return on assets at the level of a business venture has been identified as a further topic for discussion.
Upper House passes Bill providing for tax entity emergency repair measures
Written by: Nico Koppel | 24 April 2019
The Upper House of the Dutch Parliament on 23 April 2019 passed the proposed legislation providing for tax entity emergency repair measures.
Assessment of employment relationship between executive director and management company
Written by: Nico Koppel | 27 March 2019
“Employee” is defined as any natural person who performs his or her job under a private-law employment format.
Mounting debt for business owner
Written by: Nico Koppel | 13 February 2019
When the director-cum-controlling shareholder of a private limited-liability company arranges for the company to grant him or her as loan the repayment of which is doubtful, this will cause the loan to come under the heading of “profit distribution” …
Investment allowance 2019
Written by: Nico Koppel | 7 January 2019
The Dutch investment allowance regime has been designed as an incentive for entrepreneurs to invest in operating assets.
Pay heed to the customary salary scheme
Written by: Nico Koppel | 23 November 2018
Any director-cum-controlling shareholder and his or her life partner are under a statutory obligation as a minimum to collect a “customary salary” for the duties they perform on behalf of the company.
How to make optimum use of the investment allowance
Written by: Nico Koppel | 22 November 2018
The small-scale investment allowance (Dutch acronym: KIA) is an allowable tax deduction whose aim it is to incentivise investments in operating assets.
Don’t forget to submit your WBSO application!
Written by: Stan Evers | 19 November 2018
The research and development work undertaken by your staff entitles you to a payroll tax rebate.