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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.

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.

m form

Check your “M form” based income tax assessment for 2015

Written by: Bas Hollenberg | 22 February 2017

The Tax office may inadvertently have failed to factor your “deduction taxed elsewhere” into its calculations on the M Form.

invoice

Invoice raised beforehand

Written by: Sean-Paul Smit | 10 February 2017

As the law does not dictate when exactly an invoice must be raised, it follows that this can be done in anticipation of the agreed consideration.

statutory minimum wage

Full statutory minimum wage entitlement from age 21

Written by: Marcel Frazer | 9 February 2017

Young adults age 21 and over are now being entitled to full statutory minimum wage, compared with 23 under the old legislation.

gift tax

Gift tax filing duty

Written by: Bas Hollenberg | 7 February 2017

If you were the recipient of one or more giftings in 2016, make sure that you file the corresponding gift tax return by the first of March 2017 at the very latest!

tax dodging

Clamp-down on tax dodging

Written by: Bas Hollenberg | 6 February 2017

The Dutch State Secretary for Finance in a letter to the Lower House of Parliament has elaborated on how he intends to clamp down on tax dodging.

correspondence

Call for paper-based tax correspondence

Written by: Marcel Frazer | 3 February 2017

The Lower House wants the Tax Office to send important correspondence by post.

Customary salary

Customary salary in 2017

Written by: Bas Hollenberg | 12 January 2017

Do you want to know more about the customary salary in 2017?

Addition

Addition for private use of company car and work-related expenses scheme

Written by: Marcel Frazer | 5 January 2017

It has been decided in contrast to 2016, when a variety of percentages still applied, with effect from 2017 to reserve the reduced car tax rate of 4% for newly registered company cars with zero CO2 emission.

Minimum wage

Minimum wage amounts and social insurance rates for 2017

Written by: Marcel Frazer | 22 December 2016

The minimum wage amounts are subject to six-monthly adjustment. Read more about the minimum wage of the start of 2017!

invoice

Notarial closing instrument is not an invoice

Written by: Sean-Paul Smit | 12 December 2016

In the past, a notarial deed was regarded as an invoice. That is about to change!

tax entity

Upper House passes bill in amendment of tax entity regime

Written by: Bas Hollenberg | 9 December 2016

The bill in amendment of the tax entity regime forming part of the corporation tax system is been approved.

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!

value-added tax rate

Reduced value-added tax rate for e-books

Written by: Marcel Frazer | 2 December 2016

Soon it will be permissible for EU Member States to introduce a reduced value-added tax rate for e-books and digital publications.

mortgage

Early mortgage repayment

Written by: Bas Hollenberg | 2 December 2016

Although mortgage interest rates too have fallen to near-record lows, they still top the interest rates on savings by several percent.

value-added tax counter

Launch of value-added tax counter for on-line trade

Written by: Marcel Frazer | 1 December 2016

The European Commission is about to launch a value-added tax counter. What shalll be the possibilities?

loan

Company director grants loan to own company

Written by: Bas Hollenberg | 28 November 2016

Loans which directors-cum-controlling shareholders grant to their own private limited-liability companies come under the business use scheme.

act

Out with the old, in with the new act

Written by: Bas Hollenberg | 22 November 2016

The replacement of the “VAR” regime by the Netherlands Act on “DBA” has inadvertently caused considerable upheaval.

Directors-cum-controlling shareholders

More time for self-administered pensions

Written by: Bas Hollenberg | 17 November 2016

Directors-cum-controlling shareholders is given more time to pass and implement the necessary shareholder resolutions for self-administered pension.

Corporation tax

Corporation tax reforms in the offing

Written by: Bas Hollenberg | 11 November 2016

The European Commission has set its sights on implementing a drastic overhaul of the European corporation tax levying system, which it intends to achieve by introducing a Common Consolidated Corporate Tax Base (or CCCTB for short). It has moreover identified room for improvement where it concerns the EU’s current double taxation dispute settlement mechanism and […]

workspace

Abolition of rental tax relief for workspace-in-rental-home

Written by: Bas Hollenberg | 10 November 2016

A workspace is called a shared accommodation, when lacking a private entrance or sanitation of its own. Read more about a workspace in home!

gift

Gift on paper may inadvertently work out wrong

Written by: Bas Hollenberg | 5 November 2016

In addition to presenting someone with money or items of property as a gift, it is also possible to gift something “on paper”.

Value-added tax fraud

Value-added tax fraud

Written by: Marcel Frazer | 4 November 2016

An entrepreneur who took part in value-added tax fraud, is not entitled to a deduction or refund of related sales tax.

workspace

Rules for deductibility workspace

Written by: Bas Hollenberg | 3 November 2016

The Supreme Court of the Netherlands recently decided that the right to tenancy in respect of a dwelling featuring a workspace may qualify as a business asset.

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