Controlling shareholder has employee status
Written by: Bas Hollenberg | 6 October 2017
Participation in employee insurance schemes is essentially mandatory for employees, with the possible exception of a director-cum-controlling shareholder!
News
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Burden of proof in corroboration of turnover tax relief rests with tax payer
Written by: Marcel Frazer | 4 October 2017
The court concluded that a tax payer’s failure to render it plausible using objective data that turnover tax relief entitlement existed was to result in said tax payer being regarded as lacking such entitlement.
Exercise of option rights by former Dutch resident
Written by: Marcel Frazer | 29 September 2017
Foreign employees boasting special skills who are posted to the Netherlands have the option of having their employer file a request for their admission to the 30% ruling.
Calculation of interest on overdue tax
Written by: Willemijn Houter | 28 September 2017
The Netherlands Collection of State Taxes Act 1990 stipulates that the tardy payment of tax assessments warrants the levying of interest on overdue tax by the authorities.
Voluntary disclosure scheme to be abolished
Written by: Willemijn Houter | 22 September 2017
Are you familiar with the Voluntary disclosure scheme? This will be abolished. Read more in our article!
Stamp duty land tax refund
Written by: Bas Hollenberg | 15 September 2017
Are you entitled to a refund of stamp duty land tax? Read our article to know more about this!
General consultation on Tax and Customs Administration versus Message Box
Written by: Willemijn Houter | 14 September 2017
The Dutch State Secretary for Finance has gone into detail on a number of topics, also about the Message Box.
Turnover tax rebate
Written by: Marcel Frazer | 3 September 2017
A business owner is entitled to being refunded for turnover tax on supplies and services the remuneration for which he has not, and will never, collect.
The non-domestic business owner and the small business scheme
Written by: Sean-Paul Smit | 2 September 2017
The small business scheme forms part of the turnover tax regime in the Netherlands and mitigates the turnover tax to be remitted by natural persons
Retroactive contribution to private limited-liability company of sole tradership operations
Written by: Willemijn Houter | 1 September 2017
September is the right time for business owners to weigh up whether they should for the time being continue operating as a sole tradership or adopt private limited-liability company status.
Why it makes sense to file monthly rather than quarterly tax returns
Written by: Willemijn Houter | 21 August 2017
The majority of business owners in the Netherlands “ go with the quarterly flow” where it concerns the filing of their turnover tax returns. Have you ever considered switching to monthly filing? You may find it surprisingly helpful!
Sales and profit adjustments featuring cream-off module
Written by: Bas Hollenberg | 18 August 2017
A few years ago the “cream-off module” forming part of certain point-of-sale (POS) or cash register systems caused quite a stir.
Change in addition regime for private use of company car?
Written by: Marcel Frazer | 17 August 2017
Do you use a company car in the reduced taxable value bracket? You may want to check the taxable income addition for the private use of the car.
Depreciation term dictates reinvestment reserve write-off
Written by: Bas Hollenberg | 11 August 2017
A reinvestment reserve? The business owner should actually have the intention of proceeding with reinvestment! Read more in our article!
Reverse-charge mechanism
Written by: Marcel Frazer | 8 August 2017
The director shareholders familiarity with the cleaning industry should have ensured his being au fait with the prevailing reverse-charge mechanism.
Optional withdrawal of dissolution petition
Written by: Marcel Frazer | 3 August 2017
Should the Sub District Court have the authority to enable the withdrawal of a dissolution petition for reasons of the intended awarding of a transition allowance?
Child’s side job may cause parent to forfeit child benefit
Written by: Willemijn Houter | 1 August 2017
Your child is likely to take on, or start looking for, a side job as soon as he or she has turned 16. What does that mean for the child benefit?
Anti-tax evasion measures offered for Internet consultation
Written by: Bas Hollenberg | 31 July 2017
The Dutch Finance Ministry has just offered for Internet consultation a foursome of proposed measures aimed at working against anti-tax evasion.
Abolition of voluntary disclosure scheme on the horizon
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.
Wage cost benefits from the first of January 2018 onwards
Written by: Marcel Frazer | 21 July 2017
It is the Salary Costs (Incentive Allowances) Act of the Netherlands by means of which the current social insurance contribution discounts are converted to wage cost benefits for the occupationally disabled and for older recipients of social benefits.
Transfer tax exemption for shares in property company
Written by: Marcel Frazer | 20 July 2017
Transactions involving immoveable property based in the Netherlands being purchased are liable for property transfer tax.
Notification obligation
Written by: Bas Hollenberg | 9 July 2017
The Sub District Court in response to a request from an employee ordained that the latter’s former employer had to pay out compensation for failure to abide by the notification obligation.
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.
Director-cum-controlling shareholder of Belgian private limited-liability company
Written by: Marcel Frazer | 6 July 2017
It was the BVBA’s director-cum-controlling shareholder by whom the duties in question had effectively been performed.
Re-employment clause
Written by: Marcel Frazer | 29 June 2017
When UWV upholds an employer’s request for permission to discontinue the employment contract with a particular employee for commercial reasons..