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.

rulings

Procedural aspects of some tax rulings leave something to be desired

Written by: Bas Hollenberg | 22 February 2018

The Tax and Customs Administration has carried out a survey of the procedural sequence of events involving the issue of 4,000-plus internationally oriented tax rulings. The survey has shown the internal procedural requirements as not having consistently been adhered to.

taxation

Double taxation on pension benefits for cross-border workers from Belgium

Written by: Bas Hollenberg | 16 February 2018

The Dutch State Secretary for Finance has responded to parliamentary questions on the issue of double taxation being levied on the pension benefits of cross-border workers from Belgium.

Labour Relations Assessment

Enforcement of DBA Act to be suspended until first of January 2020

Written by: Bas Hollenberg | 9 February 2018

As you probably know, the Labour Relations Assessment (Deregulation) Act of the Netherlands (Dutch acronym: DBA) is heading for replacement.

Business owner, yes or no?

Written by: Willemijn Houter | 5 February 2018

Having worked for two cooperatives, B and C, as an administrative and tax consultant until 2008 (under a fictional employment format for payroll tax purposes), stakeholder Z together with his business partner A has since been a participant in and board member of said two cooperatives.

Check your provisional tax assessment(s) for 2018!

Written by: Stan Evers | 1 February 2018

It is not unusual for this time of year to see provisional assessments for income and corporation tax coming thick and fast, demanding up-front initial payment or confirming a rebate.

tax credits

Tax credits for foreign tax payers prompt parliamentary questions

Written by: Willemijn Houter | 25 January 2018

With effect from the first of January 2019, foreign tax payers will no longer receive the tax component of their tax credits as part of their payroll tax.

bitcoins

Privately held bitcoins: liable for tax?

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.

supplementary value-added tax returns

Digital filing of supplementary value-added tax returns

Written by: Stan Evers | 12 January 2018

2018 is off to a good start in that the Tax and Customs Administration is making headway in its digitisation efforts. This has rendered the filing of supplementary value-added tax returns an exclusively digital affair since the first of January of this year.

confidentiality clause

Breach of confidentiality clause

Written by: Bas Hollenberg | 11 January 2018

The Subdistrict Court found itself adjudicating the case of an employee of whose service contract a confidentiality clause (which extended to the employer’s clients and business associates), a non-compete clause and a non-solicitation clause had formed part, banning him on pain of penalty from making disclosure to third parties – both during the term of […]

Retirement reserve

Retirement reserve and entrepreneur’s allowance 2018

Written by: Bas Hollenberg | 7 January 2018

The addition to the retirement reserve for entrepreneurs has been fixed at 9.44% of earnings for 2018 to a maximum of € 8.775, less pension premiums charged to said earnings.

investment allowance

2018 investment allowance

Written by: Bas Hollenberg | 6 January 2018

The Dutch investment allowance scheme is aimed at boosting capital expenditure by business owners. Read more!

good intentions

Let’s hear it for good intentions!

Written by: Stan Evers | 3 January 2018

A new year is the perfect opportunity to think about good intentions. What are your good intentions? Let us help you start!

30% ruling

Interim evaluation of 30% ruling involves “150 kilometre criterion” being taken account of

Written by: Willemijn Houter | 14 December 2017

The 30% ruling provides for a special regime aimed at Dutch-based expatriate workers who boast particular skills that are in short supply in the domestic labour market.

turnover tax

End-of-year turnover tax tips

Written by: Marcel Frazer | 11 December 2017

Do not overlook your input tax credit adjustment! Read our end-of-year turnover tax tips!

buisnesses

End-of-year tips for businesses

Written by: Bas Hollenberg | 5 December 2017

KIA, the small-scale investment allowance scheme, has been designed with the aim of boosting capital expenditure.

Turnover tax

Turnover tax on irrecoverable outstandings

Written by: Willemijn Houter | 4 December 2017

You will be able to recover the turnover tax component by including it in your inaugural turnover tax return for 2018!

becon number

Becon business

Written by: Willemijn Houter | 23 November 2017

A becon number is which the Tax and Customs Administration uses in identification of a particular tax consultant or administration office.

dividend tax

Prime Minister elaborates on abolition of dividend tax

Written by: Bas Hollenberg | 17 November 2017

The Prime Minister has written to the Lower House in response to the latter’s request for more detailed information on the businesses having been involved in the consultation round on the topic of dividend tax,

Paradise Papers

Cabinet responds to Paradise Papers

Written by: Bas Hollenberg | 17 November 2017

Menno Snel, the Dutch State Secretary for Finance, has written to the Lower House in response to publications on the topic of the Paradise Papers.

WKR

Are you ready for the “standard practice criterion” for WKR purposes?

Written by: Stan Evers | 6 November 2017

The month of January is when you will have to file your payroll tax return, to render account of your overrun – if any – of the free margin as per WKR, the work-related expenses scheme.

dividend tax

Abolition of dividend tax: windfall for multinationals or job guarantee?

Written by: Bas Hollenberg | 3 November 2017

The Dutch government by abolishing dividend tax would do away altogether with the legal predicament. If the Netherlands’ Third Rutte Cabinet has its way, the abolition of dividend tax will be a fact by 2020.

debt relief income

Enforced payment under suretyship vs debt relief income

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.

value-added tax returns

Digital adjustment of value-added tax returns

Written by: Willemijn Houter | 25 October 2017

Only digital (supplementary) value-added tax returns may be filed by business owners from the first of January 2018 onwards.

company car

The older the company car, the lower-cost the ride?

Written by: Marcel Frazer | 19 October 2017

Employees who have the use of a company car have to live with the corresponding addition being made to their income!

non-compete clause

Resignation during probationary period does not negate non-compete clause

Written by: Marcel Frazer | 18 October 2017

A non-compete clause will make it more difficult for the employee in question to take up a position elsewhere when his or her employment contract ends.

Send this to a friend