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Written by: Stan Evers | 17 November 2018
When a director cum controlling shareholder lends money to his or her private limited-liability company, the operation of the business use scheme ensures that the loan in question for income tax purposes comes under Box 1.
Written by: Bas Hollenberg | 3 November 2018
The Cabinet’s recent reconsideration of the dividend tax abolition has prompted a second memorandum of amendment of the Tax Plan for 2019 being submitted.
Written by: Bas Hollenberg | 2 November 2018
The Withholding Tax Bill 2020 by means of a second memorandum of amendment has been renamed the Business and Industry Bill 2019.
Written by: Stan Evers | 28 October 2018
Dutch corporation tax regulations provide for a subjective exemption scheme for foundations and associations that carry on a narrowly profitable business operation.
Written by: Bas Hollenberg | 18 October 2018
The Cabinet’s decision not to abolish the dividend withholding tax has prompted the proposed introduction of a withholding tax on dividend payments to low-tax jurisdictions being deferred …
Written by: Bas Hollenberg | 11 October 2018
The Dutch Cabinet in response to news that Unilever will not be relocating its headquarters to the Netherlands has decided to go back on its earlier proposal to abolish the dividend withholding tax.
Written by: Stan Evers | 22 September 2018
The Dutch corporation tax rate is to undergo incremental reduction over a three-year term, to 19 and 24.3 percent in 2019 and to 17.5 and 23.9 percent in 2020.
Written by: Bas Hollenberg | 21 September 2018
The withholding tax is aimed at preventing the Netherlands being used to an even greater degree as a conduit to tax havens once the dividend tax has been abolished.
Written by: Stan Evers | 22 June 2018
RVO.nl, the Netherlands Enterprise Agency, in 2017 allocated a total of € 1,455 million in rebates by virtue of WBSO, the Promotion of Research and Development Act of the Netherlands, to just over 21,000 Dutch businesses, 97% of them SMEs.
Written by: Stan Evers | 17 May 2018
The customary wage doctrine applies to any employee who entertains a substantial interest in the company that employs him or her.
Written by: Bas Hollenberg | 26 April 2018
The State Secretary for Finance in response to questions on the subject tabled by Lower House MPs has confirmed that a transition measure is being introduced to take the edge off the impending emergency repairs to the corporation tax entity regime.
Written by: Bas Hollenberg | 3 March 2018
The Advocate General of the European Court of Justice on 25 October 2017 ruled that the Dutch tax entity regime for corporation tax purposes was at odds in certain respects with EU regulations.
Written by: Bas Hollenberg | 6 January 2018
The Dutch investment allowance scheme is aimed at boosting capital expenditure by business owners. Read more!
Written by: Bas Hollenberg | 17 November 2017
The Prime Minister has written to the Lower House in response to the latter’s request for more detailed information on the businesses having been involved in the consultation round on the topic of dividend tax,
Written by: Bas Hollenberg | 3 November 2017
The Dutch government by abolishing dividend tax would do away altogether with the legal predicament. If the Netherlands’ Third Rutte Cabinet has its way, the abolition of dividend tax will be a fact by 2020.
Written by: Bas Hollenberg | 6 October 2017
Participation in employee insurance schemes is essentially mandatory for employees, with the possible exception of a director-cum-controlling shareholder!
Written by: Bas Hollenberg | 11 August 2017
A reinvestment reserve? The business owner should actually have the intention of proceeding with reinvestment! Read more in our article!
Written by: Bas Hollenberg | 1 June 2017
New legislation having taken effect on the first of April of this year has done away with the accrual of self-administered pension rights at private limited-liability company level,
Written by: Bas Hollenberg | 24 March 2017
Dividend tax is to be docked when the dividend is made available for payment, whether or not any dividends are actually paid out.
Written by: Sean-Paul Smit | 12 December 2016
In the past, a notarial deed was regarded as an invoice. That is about to change!
Written by: Bas Hollenberg | 9 December 2016
The bill in amendment of the tax entity regime forming part of the corporation tax system is been approved.
Written by: Bas Hollenberg | 28 November 2016
Loans which directors-cum-controlling shareholders grant to their own private limited-liability companies come under the business use scheme.
Written by: Bas Hollenberg | 17 November 2016
Directors-cum-controlling shareholders is given more time to pass and implement the necessary shareholder resolutions for self-administered pension.
Written by: Bas Hollenberg | 11 November 2016
The European Commission has set its sights on implementing a drastic overhaul of the European corporation tax levying system, which it intends to achieve by introducing a Common Consolidated Corporate Tax Base (or CCCTB for short). It has moreover identified room for improvement where it concerns the EU’s current double taxation dispute settlement mechanism and […]
Written by: Bas Hollenberg | 26 September 2016
Two corporation tax rates apply in the Netherlands, the lower of which amounts to 20% of earnings in the up-to-€ 200,000 range.
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