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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.

delay

Income tax return filing deadline!

Written by: Bas Hollenberg | 16 April 2015

There’s no way around it: the first of May is the new income tax return filing deadline in the Netherlands. Reporting with the tax authorities on one’s annual income tax and national insurance contributions is one of those unavoidable chores, and this year’s extended deadline is rapidly approaching … and it is every bit as […]

listed buildings

Tax relief for listed buildings abroad

Written by: Bas Hollenberg | 18 February 2015

The Netherlands Income Tax Act 2001 contains an allowance scheme for expenses incurred in connection with repair and/or maintenance work involving listed buildings.

Inability to pay

Inability to pay

Written by: Bas Hollenberg | 26 December 2014

The Tax and Customs Administration may hold the executive director of a business liable if the business is unable promptly to settle up its outstanding wage or value-added taxes.

Avoid interest

Avoid interest

Written by: Bas Hollenberg | 23 December 2014

If it is your expectation that you may have to pay (more) tax in respect of 2014, you have the option of asking for a provisional tax assessment or filing a petition to have the provisional assessment revised.

payment entitlement

Commutation payment entitlement

Written by: Bas Hollenberg | 9 December 2014

The option in favour of commutation of periodic payment entitlement involving a reduced 80% tax charge ceases to be available at year-end 2014.

Proclamation providing tax-related information

Written by: Bas Hollenberg | 28 October 2014

The Netherlands signed a proclamation providing for the automatic exchange of tax-related information with 51 other countries. They provide information about individuals who may have foreign tax liability.

Foreign tax liability

Written by: Bas Hollenberg | 17 September 2014

As of January 1, 2015 with the selection scheme for foreign taxpayers is replaced by the system of qualifying foreign taxpayers.

Claims within joint venture

Written by: Bas Hollenberg | 18 August 2014

Remit part of the partnership’s claim and to charge the remittance as a downward adjustment of the loan to the (operating) result allowed by the Court.

Progress of Miscellaneous Fiscal Provisions Act 2014

Written by: Bas Hollenberg | 2 July 2014

The State Secretary for Finance has submitted the memorandum in response to the report and a second memorandum of amendment of the Miscellaneous Fiscal Provisions Bill 2014

Recourse action vis-à-vis spouse

Written by: Bas Hollenberg | 14 May 2014

What recourse? Read a case in which the Court ruled that a woman had been for half a recourse to her husband by her amount paid.

Criterion not met by full-time job

Written by: Bas Hollenberg | 28 April 2014

Application entrepreneurs facilities must be met at the hour criterion. Outsourcing hours and hours of the spouse do not count, according to recent statement.

Allocation of transaction gain to business venture

Written by: Bas Hollenberg | 20 March 2014

No tax is levied on benefits achieved on the back of transactions performed for private purposes. Transactions performed by entrepreneurs will not easily be regarded as private transactions …

“Tax credits taxed elsewhere” for portion of severance pay attributable to Germany

Written by: Bas Hollenberg | 2 March 2014

Employees whose severance pay is associated with work performed abroad may be entitled to tax credits taxed elsewhere owing to part of their severance pay being attribut­able to work performed in the relevant foreign country.

Home acquisition debt

Written by: Stan Evers | 19 February 2014

There are specific scenarios in which those who took out a fresh loan in 2013 in connection with the purchase of a home of their own have been under the obligation from 1 January 2014 onwards to …

Investment or business venture?

Written by: Bas Hollenberg | 15 February 2014

A ranking regime applies in the income tax sphere enabling the determination of how to ear­mark tax benefits as taxable income where the benefit in question could in principle be involved in taxation in more than one way.

Foundation’s officers taxed for asset withdrawal

Written by: Bas Hollenberg | 29 January 2014

The Dutch Tax and Customs Administration when performing an audit of the accounts of a foundation came across a considerable discrepancy between the theoretical and actual cash balances. Read more on our website!

Informatiebeschikking en civielrechtelijke procedure

Mandatory submission details mortgage main residence

Written by: Bas Hollenberg | 1 December 2013

Mandatory submission of details of the mortgage for the main residence to the tax office via online form. The online form is now available.

Reduced deduction for own home

Written by: Bas Hollenberg | 30 November 2013

The off set in the top bracket of the mortgage interest paid for the main residence will be lowered with 0.5%.

Speurneuzen en aftrekposten

Change in opting to resident taxpayer

Written by: Bas Hollenberg | 19 November 2013

As of January 1, 2015 the conditions to opt as a non-resident tax payer to be treated as resident taxpayer will change. Click for more..

Afboeking HIR na activatie

Tax payable and box 3

Written by: Bas Hollenberg | 8 October 2013

Debts shall be deducted from the assets in box 3. By paying taxes before the reference date, a higher tax can be avoided.

Restoration historical building not deductible

Written by: Bas Hollenberg | 24 July 2013

Maintenance and restoration costs for the garage, garden and fencing of a historic building are not deductible according to a recent court case

Tax free transfer

Written by: Bas Hollenberg | 8 July 2013

The conclusion of a case before the Supreme Court regarding the tax-free transfer of a business owned by a foreigner

Combined business?

Written by: Bas Hollenberg | 6 July 2013

Can you run a golf course on the same land you use for agriculture? A recent case discusses the tax implications of doing so.

5 more tips for your 2012 income tax return

Written by: Bas Hollenberg | 28 April 2013

In this article we will discuss tax deductible expenses and we will also cover the audit topics of the tax authorities.

Foreign Income Taxation

Written by: Bas Hollenberg | 25 April 2013

The Dutch tax system has two types of tax residency. The tax residency determines how your income will be taxed in the Netherlands.

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