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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.

wage payment

Scope of continued wage payment

Written by: Marcel Frazer | 24 June 2017

Any employer who fails to live up to the obligation to help achieve the employee’s return to work without delay risks having the continued wage payment obligation extended.

Interest

Interest on tax: what are the rules?

Written by: Willemijn Houter | 23 June 2017

The Dutch State Secretary for Finance in response to parliamentary questions on the subject has recently explained why less interest is paid on tax refunds than is charged on outstanding taxes.

additional tax assessment

Value-added tax registration number enables citizen service number to be traced

Written by: Sean-Paul Smit | 20 June 2017

Should sole traders be granted exemption from the obligation to post their value-added tax registration number on their web site?

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.

mortgage loan

Prepayment of mortgage loan interest

Written by: Willemijn Houter | 4 June 2017

Are you paying interest on your mortgage loan without qualifying for mortgage interest relief?

self-administered pension

Abolition of self-administered pension schemes: grace period not to be extended

Written by: Bas Hollenberg | 1 June 2017

New legislation having taken effect on the first of April of this year has done away with the accrual of self-administered pension rights at private limited-liability company level,

value-added tax

Set-off of withholding taxes and value-added tax

Written by: Marcel Frazer | 27 May 2017

The option is available for businesses to set off their value-added tax credit for a particular month against their withholding tax charge for that month.

terms of payment

New law against unreasonably long terms of payment

Written by: Bas Hollenberg | 18 May 2017

26 April of this year saw the publication in the Netherlands Bulletin of Acts, Orders and Decrees of a new law aimed against unreasonably long terms of payment being wielded,

zero rate

Denial of application of zero rate for turnover tax

Written by: Marcel Frazer | 11 May 2017

The application of the zero rate is required to be evidenced by the accounts and records maintained by the owner of the business which has applied the zero rate.

Motorcycle

Motorcycle as company car alternative?

Written by: Marcel Frazer | 7 May 2017

Are company motorcycles really an alternative for the company car?

working relationship

Dissolution of employment contract because of impaired working relationship

Written by: Marcel Frazer | 4 May 2017

Employers must have “good cause” for terminating any employee’s service contract.

pension

Salary arrangements following phase-out of self-administered pension scheme

Written by: Willemijn Houter | 2 May 2017

Have you made up your mind about what to do now that your self-administered pension scheme is about to become a thing of the past?

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.

suspended vehicle registration

Moderation of penalty for use of car with suspended vehicle registration

Written by: Marcel Frazer | 20 April 2017

During the suspended vehicle registration of a car or motorcycle, the vehicle should steer clear of the public road.

accounting records

Less-than-perfect accounting records

Written by: Marcel Frazer | 9 April 2017

An audit by the Tax and Customs Administration of the accounts of a hospitality business revealed that the detailed order information has been deleted from the accounting records.

Anti Money Laundering Directive

Draft legislation in implementation of EU’s Fourth Anti Money Laundering Directive

Written by: Bas Hollenberg | 8 April 2017

The EU’s 2015-adopted Fourth Anti Money Laundering Directive makes it compulsory for the Member States to introduce a central register of ultimate beneficiaries of companies and other legal entities.

Work and Security Act

Proposed adjustment of Work and Security Act

Written by: Marcel Frazer | 6 April 2017

Employers are under the obligation to pay transitional compensation to any employee whose service contract is terminated on expiry of a two year term or more.

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. […]

lawyer’s fees

Value-added tax on lawyer’s fees

Written by: Marcel Frazer | 25 March 2017

The Court of Appeal in January of this year delivered its verdict in a case involving input tax deduction for lawyer’s fees by ruling that the value-added tax charged on legal advice fees should not be deductible as the tax payer in question had failed to render it sufficiently plausible that the value-added tax had related to his business operations.

dividend tax

Docking of dividend tax

Written by: Bas Hollenberg | 24 March 2017

Dividend tax is to be docked when the dividend is made available for payment, whether or not any dividends are actually paid out.

performances

Single performance vs multiple performances

Written by: Sean-Paul Smit | 17 March 2017

The turnover tax regime calls for each individual performance to be separately addressed. There are situations in which separate performances may be regarded as a single act.

Transition allowance

Transition allowance: interim arrangement

Written by: Marcel Frazer | 16 March 2017

When an employee is dismissed on his or her employer’s initiative, he or she gains entitlement to a transition allowance the level of which depends on the length of service.

sole traders

Chamber of Commerce probe of sole tradership

Written by: Marcel Frazer | 10 March 2017

The Dutch Chamber of Commerce has carried out a survey aimed at identifying the specific trials and tribulations experienced by sole traders,

interest

How to avoid paying interest on self-assessment taxes

Written by: Bas Hollenberg | 3 March 2017

An additional assessment and/or paying your taxes to late, can lead to tax interest! Read more in our new tip of the month.

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