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.

objection

No scope for objection or appeal in compromise

Written by: Willemijn Houter | 8 July 2017

A Dutch tax payer decided to “fess up” and file a voluntary disclosure petition to report on his Swiss-held assets but filled objection additional tax assessment.

income tax

How much income tax does a sole trader pay?

Written by: Willemijn Houter | 11 June 2017

Research shows that just under four in every ten sole traders end up not having to pay any income tax at all. Want to know why? Read the article now!

Foreign-based assets

Foreign-based assets

Written by: Willemijn Houter | 9 June 2017

The length of time its disposal for levying additional income tax assessments in connection with foreign-based assets stands at 12 years.

savings accounts

Tax and Customs Administration corresponds with Swiss bank’s customers

Written by: Willemijn Houter | 26 April 2017

The Dutch Tax and Customs Administration recently took up correspondence with a number of Dutch holders of accounts with a particular Swiss bank, to advise them that they should account for their foreign-based assets in their Dutch income tax return for 2016 and rectify previous tax returns where necessary.

A comprehensive guide to tax in the Netherlands

Written by: Bas Hollenberg | 29 March 2017

Each year, many international professionals come to the Netherlands to live and work, and rightly so. Our country is a fantastic place, with many business opportunities for those willing to seize them. But many visitors overlook a crucial detail: the fact that the Netherlands has one of the most complicated tax systems in the world. […]

Mortgage interest relief

Mortgage interest relief for non-residents in proportionality to income

Written by: Bas Hollenberg | 25 February 2017

The European Court of Justice recently ruled on a number of questions the Netherlands Supreme Court had put to it concerning mortgage interest relief for non-Dutch residents whose income derived from the Netherlands and who were not earning an income in their country of residence.

Entrepreneurial

Entrepreneurial status in spite of small client base

Written by: Bas Hollenberg | 23 February 2017

The right to entrepreneur’s allowance – in an income tax context – is contingent upon the relevant tax payer having proper entrepreneurial status.

Annuity premiums

Annuity premiums

Written by: Bas Hollenberg | 3 December 2016

Please remember to see to the timely payment of the premium in the event that you are purchasing an annuity this year!

income

Tax charge on indeterminate income

Written by: Bas Hollenberg | 24 October 2016

The Tax office can charge tax on an indeterminate income source, in the absence of origin. Read more in our article!

deductible

Business expenses not deductible as personal commitment

Written by: Bas Hollenberg | 20 October 2016

Under conditions may for educational expenses are deductible for income tax purposes. Want to know more about that?

exchange loss

No tax joy for exchange loss victim

Written by: Bas Hollenberg | 30 September 2016

The “home acquisition debt” is the sum total of debts the taxpayer has incurred in connection with the acquisition, improvement and/or maintenance of his or her (family) home

tax credits

Tax rates vs. tax credits

Written by: Bas Hollenberg | 23 September 2016

The tax credit is a much-loved tool for practising income politics. Read more about lower-income elderly tax credit and employee’s tax credit.

additional tax assessment

Mistake in tax return results in additional tax assessment being levied

Written by: Bas Hollenberg | 9 September 2016

The Tax and Customs Administration is authorised to raise additional income tax assessments where it had previously mistakenly charged taxpayers with too little income tax or no income tax at all.

Personal_income_statement

Personal income statement

Written by: Bas Hollenberg | 24 May 2016

Eligible foreign-based tax payers on submission of a personal income statement issued in their country of residence gain entitlement to allowable tax deductions, tax credits and tax allowances. It has transpired that not all EU Member States sign the Dutch personal income statement. Tax payers to whom this applies may rest assured that the Tax […]

dividend tax

Dividend tax rebate for foreign-based company?

Written by: Bas Hollenberg | 13 March 2016

The tax on dividend payments made to non-resident beneficiaries may not exceed that on dividends paid out to their resident counterparts.

tax payers

Foreign-based tax payers

Written by: Bas Hollenberg | 8 March 2016

Dutch tax payers who are based abroad, need to pay attention to the new rules when doing their income tax return.

tax credits

Overview of 2016 tax rates and tax credits

Written by: Bas Hollenberg | 7 January 2016

Read on and please find an overview of tax rates and tax credits in the income tax sphere from the first of January 2016 onwards.

disclosure duty

Simplification of disclosure duty

Written by: Stan Evers | 1 December 2015

Anyone who since 2013 has taken out a new loan in connection with his or her own home, is under the obligation to notify the Tax and Customs Administration accordingly.

expenditure

Capital expenditure: 2015 or 2016?

Written by: Bas Hollenberg | 28 November 2015

You may wish to devote some attention to whether 2015 or 2016 would be the better year for your capital expenditure.

sole traders

Report on sole traders

Written by: Bas Hollenberg | 10 October 2015

The government has carried out a feasibility interdepartmental policy research on sole traders. The report of this is sent to the Lower House.

owned home

Privately owned home and home owner’s stay abroad

Written by: Bas Hollenberg | 20 August 2015

Are you staying abroad temporarily? Who can stay in your owned house? Read more before you let someone in!

tax benefit

Income tax return and tax benefit claim

Written by: Bas Hollenberg | 3 August 2015

The deadline for those who earlier this year, before the first of May, successfully applied for an extension of time to file their income tax return for the year 2014 is set to elapse at midnight on 31 August next. Please make sure before actually submitting your tax return that you have put in claims for […]

criterion

Application of “working hours” criterion

Written by: Bas Hollenberg | 31 July 2015

An entrepreneur has the right to self-employed person’s tax relief if they satisfy the “working hours” criterion. Read to know more about this!

box 3

Box 3 objection becomes routine

Written by: Bas Hollenberg | 2 July 2015

Notices of objection to tax on imputed return on investment in connection with savings are routinely to be given class action status.

audit

Availability of underlying accounting details

Written by: Bas Hollenberg | 29 June 2015

An audit by the Tax and Customs Administration of a restaurant revealed that the business at a certain point in time had deleted its underlying accounting details.

Send this to a friend