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Written by: Herman Ruijter | 6 May 2021
The Netherlands Income Tax Act 2001 leaves couples who entertain a tax partnership entirely free to “divvy up” between them their combined savings and investment basis.
Written by: Herman Ruijter | 22 April 2021
The option used to be available until year-end 2014 for foreign tax payers to adopt domestic tax liability in the Netherlands.
Written by: Herman Ruijter | 11 March 2021
The Supreme Court of the Netherlands on application of the proportionality principle having previously established that particular circumstances warrant the charging of interest on (unpaid) tax being moderated or left out altogether..
Written by: Herman Ruijter | 30 July 2020
The sequence of events prompted the question as to whether it had been permissible for the ‘dga’ to have taken the write-off of the receivable interest …
Written by: Herman Ruijter | 15 November 2019
The income tax rate for dividend payments made to directors-cum-controlling shareholders is set to increase to 26.25 percent in 2020
Written by: Stan Evers | 12 September 2019
The Junior Finance Minister in a recent letter to the Lower House has set out his “Box 3” adjustment proposal.
Written by: Stan Evers | 25 April 2019
The Tax and Customs Administration is girding itself for huge numbers of notices of objection to the 2018 “Box 3” income taxation.
Written by: Stan Evers | 4 March 2019
The Tax and Customs Administration is in the process of alerting entrepreneurs whose net turnover for 2017 and 2018 each totalled less than 5,000 euros to the possibility of their not having satisfied all of the allowance criteria.
Written by: Stan Evers | 14 February 2019
One of the plans included in the current Dutch cabinet’s coalition agreement relates to “Box 3” tax being levied on the basis of actual yield rather than on that of notional yield, as is currently being done.
Written by: Stan Evers | 13 January 2019
Loans taken out in aid of the acquisition, maintenance or improvement of owner-occupied homes are regarded as home acquisition debts.
Written by: Stan Evers | 11 January 2019
The “Box 1” income tax rate in addition to comprising operating profit and earnings from employment also accommodates income from activities.
Written by: Stan Evers | 10 January 2019
The Tax and Customs Administration will hand down a tax loss ruling in confirmation of such a negative income.
Written by: Stan Evers | 20 December 2018
The averaging scheme represents a facility which enables the progressivity disadvantage that comes with strongly fluctuating incomes to be compensated …
Written by: Stan Evers | 7 December 2018
The Tax and Customs Administration may levy an additional tax assessment in the event of a new fact coming to its attention or, alternatively, in that of it establishing bad faith action on the part of the tax payer
Written by: Stan Evers | 26 October 2018
The Tax and Customs Administration imposed an additional income tax assessment on the sole shareholder in a public limited-liability company in response to the latter having collected a payment from the company’s profits.
Written by: Stan Evers | 24 October 2018
It was made clear at the time the SME profit exemption was introduced that the interpretation of “profit” should be an algebraic one in that rather than being taken to be confined to positive results (gains), it should allow for negative results (losses) to be taken into consideration as well.
Written by: Stan Evers | 28 July 2018
Whenever the Tax and Customs Administration finds itself fielding a barrage of objections on a single theme, it has the option of dealing with all of these objections collectively provided the matter in dispute is identical between them.
Written by: Stan Evers | 16 June 2018
The taxation individualisation process has created a situation in which single earners with a particular family income end up paying more tax than dual earners with the same family income.
Written by: Stan Evers | 15 June 2018
Instructions are being prepared for class-action notices of objection to the 2017 income tax assessment in connection with “Box 3” taxation.
Written by: Willemijn Houter | 12 April 2018
A court case revolved around the question as to whether either of a clauses could be construed as having to cause a reinvestment reserve a particular entrepreneur had created being released on the occasion of the entrepreneur’s emigration.
Written by: Willemijn Houter | 22 March 2018
Four organisations of auditors and tax consultants in the Netherlands in a joint letter to the Minister and State Secretary for Finance have voiced concern about the detrimental effect on SMEs of certain measures forming part of the coalition agreement…
Written by: Stan Evers | 22 January 2018
Anyone who has recently attended a birthday party or similar gathering has found that at least some of the guests tend sooner or later to broach the topic of whether or not to invest in bitcoins.
Written by: Stan Evers | 29 October 2017
The Hague Court of Appeal defined the € 120,000 gain as tax-exempted debt relief income. The 2007 suretyship had committed the guarantor to making a particular payment to the bank.
Written by: Willemijn Houter | 22 September 2017
Are you familiar with the Voluntary disclosure scheme? This will be abolished. Read more in our article!
Written by: Willemijn Houter | 22 July 2017
The “voluntary disclosure scheme” was introduced with the aim of getting tax payers who had been guilty of filing incorrect or incomplete tax returns to right their wrongs.
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