Reasonable timeframe
Written by: Bas Hollenberg | 5 March 2013
If the tax authorities exceed a reasonable timeframe for making decisions on some tax matters, immaterial damages may be rewarded to the taxpayer.
News
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Valuation objections
Written by: Bas Hollenberg | 19 February 2013
Half of all the objections to the property values established by the council are justified according to the National Ombudsman.
Invoice requirements
Written by: Bas Hollenberg | 2 January 2013
There are new laws governing the invoice requirements for domestic and cross-border transactions which came into effect on January 1, 2013
Donations
Written by: Bas Hollenberg | 13 December 2012
Anybody intending to donate to a charity in December would be well advised to donate via their company if possible as there is an added tax advantage.
Life-course savings
Written by: Bas Hollenberg | 11 December 2012
Now that the life-course savings scheme has been abolished the question remains; what happens to the savings which you have accrued?
Tax Plan 2013
Written by: Bas Hollenberg | 4 December 2012
From 1 January 2013 new rules will apply as to what qualifies as ‘private home debt’ and therefore to the deductibility of interest. In addition, the capital insurance scheme for the private home (KEW) will be abolished.
Tax interest changes
Written by: Bas Hollenberg | 7 November 2012
On January 1st the tax authority’s policy for charging and disbursing interest will change. For corporate income tax the interest rate will increase to a minimum of 8% in 2014 according to the coalition agreement between the PvdA and VVD.
Families pay 1.1 million euro tax
Written by: Bas Hollenberg | 28 October 2012
An average Dutch household pays approximately 1.1 million euros in tax in their lifetime, according to research done by the National Institute for Budget Information (Nibud).
SME profit exemption with retroactive effect
Written by: Bas Hollenberg | 19 October 2012
The Supreme Court has ruled that the SME profit exemption is also applicable to profit which is recognized in the year in which a business transfers from a sole tradership or partnership to a company
Commuter tax scrapped
Written by: Bas Hollenberg | 1 October 2012
The commuter tax which was announced in the 2013 tax plan will probably no longer go through.
Transfer Tax Deadline Extended
Written by: Bas Hollenberg | 2 September 2012
There is a new stimulus for the real estate market. The scheme for transfer tax payable upon resale of real estate is extended from 6 to 36 months. This is a welcome addition for a market which has been majorly affected by the economic crisis.
Fake emails
Written by: Bas Hollenberg | 30 July 2012
The Belastingdienst and DigiD have warned about fraudulent emails wherein the sender of the emails poses as the Belastingdienst.
EU-proof!
Written by: Bas Hollenberg | 14 June 2012
This article discusses the clawback scheme which has been adapted to bring it into line with EU law.
Less-educated workers
Written by: Bas Hollenberg | 6 May 2012
There is not minimum level of education required to be granted the 30%-ruling as such. The current ruling does not suggest this. A vocational education can be sufficient if the condition of scarce and specific expertise is met.
Measures
Written by: Bas Hollenberg | 23 April 2012
The current caretaker government have their hands full in implementing budget deficit measures. Some of the measures have severe consequences.
Residence and Benefits
Written by: Bas Hollenberg | 23 April 2012
The Minister of Finance has written a letter to the Lower House in which he outlines the legal contours for lawful residence in the Netherlands in relation to benefit entitlement.
Payment deferral
Written by: Bas Hollenberg | 29 February 2012
When emigrating to another country a tax on final profit is due, in the case of both persons and businesses. A deferral of payment of this tax is now available upon request.
Clawback Scheme
Written by: Bas Hollenberg | 28 February 2012
Minister of Finance Weekers will introduce a resolution stating that the so-called clawback or recovery scheme is inapplicable for foreign taxpayers who earn 90% or more of their income in the Netherlands.
No tax return form received?
Written by: Bas Hollenberg | 1 February 2012
The fact that no tax return form is issued and/or a preliminary assessment is missing does not prevent the recovery of outstanding tax on Swiss disability benefits
One client business
Written by: Bas Hollenberg | 31 January 2012
Considering whether or not there is a business with only one client depends on all the facts and circumstances. A recent court case in Breda helps to clarify some of the criteria
Small business scheme not for businesses based abroad
Written by: Bas Hollenberg | 30 January 2012
Businesses without a permanent establishment in the Netherlands are not entitled to the Dutch small business scheme with regard to VAT, according to a recent Breda Court ruling.
Sports 3, Tax Office 0
Written by: Bas Hollenberg | 26 January 2012
Bad tactics, lateness, foul play. All from a single stubborn tax inspector. No wonder that the tax office went down like a lead balloon in this game. Some decent coaching wouldn’t hurt.
Digi D Fraud
Written by: Bas Hollenberg | 13 December 2011
DigiD information and passwords are being fraudulently requested by email. The tax office are cooperating with the FIOD.
NL in conflict with EU law
Written by: Bas Hollenberg | 1 December 2011
SAn important element of free movement within the EU is the removal of tax barriers. Recently the European Court of Justice has made an interesting ruling on the discriminatory exit tax in the Netherlands declaring it as inconsisten with EU law. A major step forwards.
Benefit requests/changes
Written by: Bas Hollenberg | 12 November 2011
The Tax Office has recently begun with the implementation the new benefits system. Applications for requests and changes to benefits are no longer able to be made offline.