Toggle navigation

Contact

Call our advisers
+31(0)20-344 5900,

Or send us an email
info@koppeladvies.nl

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.

Lower House of Dutch Parliament passes amended pension adjustment bill

Written by: Bas Hollenberg | 15 March 2014

The Lower House of the Dutch Parliament recently passed the revised legislative proposal providing for adjust­ment of the tax facilitation of pensions. Some amendments have expired. Which one? Read more!

Reduction of retroactive interest payment dismissed as “non arm’s length”

Written by: Bas Hollenberg | 9 March 2014

Certain conditions are required to be satisfied in order for a parent company together with its subsidiary company to qualify as a tax entity for corporation tax purposes. Want to know more? Read it on our page!

Corporation tax liability for reinvestment reserve release

Written by: Bas Hollenberg | 8 March 2014

The Collector of Taxes in a classic case involving the sale of a virtually empty private limited-liability company with a reinvestment reserve which was subsequently siphoned off by the …

No employment for “B” shareholders

Written by: Bas Hollenberg | 20 February 2014

The Supreme Court in corroboration of an earlier decision by the Hague Court of Appeal has ruled against an employee insurance duty for “B” notaries…

Just how “customary” is the income you earn as a lawyer, civil-law notary, IT specialist or other professional practitioner?

Written by: Bas Hollenberg | 19 February 2014

Professional practitioners in their capacity of tax payer face a number of choices where it con­cerns the organisational set-up of their business operations, such as; ….

Reinvestment reserve release in anticipation of dissolution of tax entity

Written by: Bas Hollenberg | 17 February 2014

Entrepreneurs when divesting themselves of operating assets have the option of deferring the levying of tax on the book profit thus realised by creating a reinvestment reserve.

Compensation of losses vs. tax entities

Written by: Bas Hollenberg | 13 February 2014

A loss in the corporation tax sphere is offset against the profits for the previous year and the nine consecutive years. A choice used to be available upon request in favour of set-off against …

Special shares not to be treated as loan

Written by: Bas Hollenberg | 12 February 2014

A change in the funding structure of an Australian subsidiary company involved the replace­ment by special shares in a newly incorporated “in-between” company of the loans which the shareholders had originally made available to the company.

Impending changes to pension value transfer system

Written by: Bas Hollenberg | 9 February 2014

The State Secretary for Social Affairs in a recent letter brought the Lower House of the Dutch Parliament up to date on the proposed overhaul of the pension value transfer system.

Reinvestment intention rendered insufficiently plausible

Written by: Bas Hollenberg | 3 February 2014

The levying of tax on the book profit realised in the context of an operating asset being divested can be deferred by creating a reinvestment reserve.

Energy Investment Allowance

Written by: Bas Hollenberg | 26 January 2014

The State Secretary for Finance has modified the 2014 list of equipment which eligible for Energy Investment Allowance.

MIA / Vamil List 2014 published

Written by: Bas Hollenberg | 20 January 2014

Where can you use the MIA and Vamil schemes for? Read more on our website!

Extended Carry back in 2009, 2010 and 2011

Written by: Bas Hollenberg | 13 January 2014

In the years 2009, 2010 and 2011 it was possible to lengthen the term for carry back of one year to three years. There is a maximum of € 10 million …

Customized Decision Fiscal Unity

Written by: Bas Hollenberg | 5 January 2014

The Decision Fiscal Unity 2003 is customized by adding an extra article. This article is about an potential loss with respect to the termination of a …

Refund withholding tax in three years

Written by: Bas Hollenberg | 26 December 2013

If according to a tax treaty to much withholding tax is withheld on foreign dividend, interest or royalties there is the possibility to request a refund of the too much withheld tax.

Possibilities to lower profit

Written by: Bas Hollenberg | 22 December 2013

An entrepreneur can lower his profit in a simple way by looking critical to company balance sheet. Read more!

Investment allowance for fuel-efficient cars

Written by: Bas Hollenberg | 14 December 2013

Economical cars with an max CO2 emission up to 88gr/km for diesel cars and 95 gr/km for petrol are still eligible for small scale investment in 2013.

overdrachtsbelasting

Bill for partitioning participation exemption

Written by: Bas Hollenberg | 3 December 2013

Participation exemption not applicable to profits which can be attributed to the period when there was no participation.

Wijziging regeling hypothecair krediet

Cash received income for Director

Written by: Bas Hollenberg | 22 October 2013

Not accounted revenue seen as profit payment to its director/ majority shareholder

Flex BV 1 October

Written by: Bas Hollenberg | 13 June 2012

Finally we have the legislative text. Find out about the Flex BV and the consequences of the law change; more flexibility, but also the necessary restrictions and requirements for directors and shareholders.

Salary DGA

Written by: Bas Hollenberg | 15 December 2011

Amount of conventional salary (gebruikelijk loon) for 2012 determind

Send this to a friend