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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.

income

Tax charge on indeterminate income

Written by: Bas Hollenberg | 24 October 2016

The Tax office can charge tax on an indeterminate income source, in the absence of origin. Read more in our article!

deductible

Business expenses not deductible as personal commitment

Written by: Bas Hollenberg | 20 October 2016

Under conditions may for educational expenses are deductible for income tax purposes. Want to know more about that?

activities

Activities in aid of general partnership fail to qualify as “predominantly ancillary”

Written by: Bas Hollenberg | 13 October 2016

During the disability of her husband, the woman did all the activities of the sole proprietorship. Will she be entitled to tax relief for self-employed?

pension schemes

Director-cum-controlling shareholder pension schemes: get ready for 2017!

Written by: Bas Hollenberg | 3 October 2016

Are you aware of the impact of the revised 2017 legislation of the director-cum-controlling shareholders’ pension schemes?

exchange loss

No tax joy for exchange loss victim

Written by: Bas Hollenberg | 30 September 2016

The “home acquisition debt” is the sum total of debts the taxpayer has incurred in connection with the acquisition, improvement and/or maintenance of his or her (family) home

Corporation tax

Corporation tax brackets

Written by: Bas Hollenberg | 26 September 2016

Two corporation tax rates apply in the Netherlands, the lower of which amounts to 20% of earnings in the up-to-€ 200,000 range.

tax credits

Tax rates vs. tax credits

Written by: Bas Hollenberg | 23 September 2016

The tax credit is a much-loved tool for practising income politics. Read more about lower-income elderly tax credit and employee’s tax credit.

start-ups

Incentivisation of start-ups

Written by: Bas Hollenberg | 23 September 2016

Notwithstanding the “customary wage regime”, directors-cum-controlling shareholders, with an innovative start-up, wages should will be set at the minimum wage.

self-managed pension scheme

Abolition of self-managed pension scheme

Written by: Bas Hollenberg | 22 September 2016

The Cabinet in the wake of extensive parliamentary discussion has presented a bill which with effect from the first of January 2017 stops directors-cum-controlling shareholders accruing pension rights by means of a self-managed pension scheme.

Tax Plan 2017

Tax Plan 2017

Written by: Bas Hollenberg | 22 September 2016

Tax Plan 2017. Quite a few topics addressed in the Plan had already been publicised or pre-announced. Read more for the topics!

Transition allowance

Interim scheme for smaller-scale employers having to pay out transition allowance

Written by: Bas Hollenberg | 15 September 2016

At dismissal at the initiative of the employer after at least two years of service, the employee is entitled to a transition allowance.

additional tax assessment

Mistake in tax return results in additional tax assessment being levied

Written by: Bas Hollenberg | 9 September 2016

The Tax and Customs Administration is authorised to raise additional income tax assessments where it had previously mistakenly charged taxpayers with too little income tax or no income tax at all.

EU value-added tax

EU value-added tax rebate application

Written by: Sean-Paul Smit | 5 September 2016

Please remember to file your application in good time as the recipient EU Member State(s) may refuse to entertain tardy requests.

heirs

Better debt protection for heirs

Written by: Bas Hollenberg | 3 September 2016

The amendment of Dutch inheritance law offering heirs greater protection against previously unknown estate-associated debts came into force on the first of September of this year

Objection

Inadmissibility of objection to offence-related (tax) penalty

Written by: Bas Hollenberg | 2 September 2016

A six-week window is available for objecting to a tax assessment in order for the objection not to be branded inadmissible.

payment reference

The use of the payment reference

Written by: Bas Hollenberg | 25 August 2016

In 2008, the Amsterdam Court ruled that there should be imposed an additional assessment if no or an incorrect payment reference is used.

supplementary tax return

Failure to file supplementary tax return

Written by: Bas Hollenberg | 22 August 2016

The accountant had repeatedly stressed the need for the company to file a supplementary tax return, the director refused to do so.

value-added tax rates

Single service liable for application of multiple value-added tax rates?

Written by: Bas Hollenberg | 17 August 2016

The Supreme Court of the Netherlands has tabled a prejudicial question with the European Court of Justice concerning the application of multiple value-added tax rates to a single service.

model agreement

Parliamentary questions on abolition of “VAR” declaration

Written by: Bas Hollenberg | 13 August 2016

The State Secretary has recommended that principals and their contractors should adhere to an action plan for a model agreement.

Tax relief

Reliable time record essential for sole trader’s tax relief

Written by: Bas Hollenberg | 4 August 2016

Tax relief for sole traders is available subject to compliance with the time criterion. He or she can do this using verifiable time records.

small business scheme

Small business scheme to be kept going

Written by: Bas Hollenberg | 23 July 2016

The Dutch State Secretary for Finance is not considering the abolition of the small business scheme forming part of the value-added tax regime.

director’s disqualification

Introduction of director’s disqualification for bankruptcy fraud

Written by: Bas Hollenberg | 22 July 2016

It has been legally possible with effect to have the civil court impose a director’s disqualification on any company director.

liable for value-added tax

Games industry liable for value-added tax

Written by: Bas Hollenberg | 12 July 2016

Not all on-line sellers of game activation codes charge value-added tax, but electronic service provision is liable for value-added tax in the Netherlands.

Scanned signature

Scanned signature

Written by: Bas Hollenberg | 11 July 2016

A scanned signature on an electronic invoice plays a vital role in authenticating of the invoice’s origin and substantive integrity.

cross-border workers

Application of compensatory scheme for cross-border workers

Written by: Bas Hollenberg | 8 July 2016

The tax has been applied since January 1, 2012 and contains a compensation scheme for Dutch cross-border workers.

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