Which consequences will Brexit have for tax residency?
Written by: Bas Hollenberg | 8 July 2016
How will the British EU membership referendum impact tax residency? How will companies deal with the consequences of Brexit? Koppel has the answers.
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.
EU reaches agreement on anti-tax evasion measures
Written by: Bas Hollenberg | 1 July 2016
The Finance Ministers of the EU Member States have reached agreement concerning certain measures to be implemented to combat tax evasion, by controlling interest relief and banning the relocation of operations the taxes on which are still outstanding to countries where tax rates are lower. A general anti-abuse regulation is to be implemented to counteract […]
Internet consultation with regard to funding application
Written by: Bas Hollenberg | 22 June 2016
It was in 2014 that the Dutch government’s Supplementary Plan of Action with regard to the fundability of the SME sector was drafted.
New rules regarding customary pay regulation for start-ups
Written by: Bas Hollenberg | 2 June 2016
The Netherlands as the epicentre of start-ups worldwide: this is exactly what Startup Fest Europe aims to achieve – and it’s leaving no stone unturned to get there. Henk Kamp, the Dutch Minister of Economic Affairs, had the pleasure of announcing at the event that an additional 50 million euros had been set aside in […]
Recovery of value-added tax from other EU Member States
Written by: Bas Hollenberg | 26 May 2016
Value-added tax payments made by business owners in EU Member States outside the Netherlands where the business in question does not file its taxes are eligible for recovery upon request from the Dutch Tax and Customs Administration.
Personal income statement
Written by: Bas Hollenberg | 24 May 2016
Eligible foreign-based tax payers on submission of a personal income statement issued in their country of residence gain entitlement to allowable tax deductions, tax credits and tax allowances. It has transpired that not all EU Member States sign the Dutch personal income statement. Tax payers to whom this applies may rest assured that the Tax […]
European Commission wants to catalogue tax havens
Written by: Bas Hollenberg | 23 May 2016
The European Commission in response to the Panama Papers and as part of its clamp-down on tax dodgers is eager to draw up a (black) list of countries that are regarded as tax havens.
Act on Combating Sham Arrangements
Written by: Bas Hollenberg | 19 May 2016
The Act on Combating Sham Arrangements had been in force since the first of July 2015 but some exceptions will be force since July, 1 2016.
Zero tax addition vs. mileage log
Written by: Bas Hollenberg | 18 May 2016
Employee received an additional payroll tax assessment, while driving a company car with zero tax addition. Did he had to keep a mileage log for this car?
Digital filing duty for financial statements
Written by: Bas Hollenberg | 4 May 2016
The digital filing duty for financial statements, should take effect on the first of July 2016.
R&D funding to be downgraded
Written by: Bas Hollenberg | 26 April 2016
The Dutch government uses a combination of grants and tax incentives to help businesses and researchers enhance the competitive strength of the Netherlands and Europe.
Value added tax carousel fraud
Written by: Bas Hollenberg | 25 April 2016
The Dutch State Secretary for Finance, Eric Wiebes, suggested to use a data system in cooperation with all EU countries to counter VAT carousel fraud.
European Commission announces value-added tax overhaul
Written by: Bas Hollenberg | 16 April 2016
The European Commission has presented an action plan aimed at overhauling the value-added tax system. Click for more!
First of May 2016
Written by: Bas Hollenberg | 4 April 2016
On the first of May 2016, the VAR will disappear and will be the deadline to fill in your income tax return!
Understanding the capital account
Written by: Bas Hollenberg | 25 March 2016
“Capital account” is a phenomenon which for many a business owner is shrouded in mystery. What exactly is a business’ capital account and how is it related to the profit?
Dismissal after employee’s culpable conduct
Written by: Bas Hollenberg | 20 March 2016
An employee’s culpable conduct can give the employer an adequate reason for dismissal, even if conduct in question is outside the workplace.
The Dutch anti-tax fraud agency and crooked tax consultants
Written by: Bas Hollenberg | 18 March 2016
The FIOD arrested two crooked tax consultants involving tax fraud.
Heirs don’t keep inherited business going
Written by: Bas Hollenberg | 18 March 2016
By continuing the business for five years, they are allowed to receive an applicable exemption. Can the heirs take a break within the five years?
Dividend tax rebate for foreign-based company?
Written by: Bas Hollenberg | 13 March 2016
The tax on dividend payments made to non-resident beneficiaries may not exceed that on dividends paid out to their resident counterparts.
Reduced rule not discriminatory
Written by: Bas Hollenberg | 12 March 2016
The Supreme Court proceedings revolved around the question as to whether the penalty scheme involved any indirect of nationality-based discrimination.
Final decision on 150 kilometre limit as part of 30% ruling
Written by: Bas Hollenberg | 11 March 2016
The European Court of Justice in response to Netherlands Supreme Court questions concerning the 150 kilometre limit as part of the 30% ruling.
Foreign-based tax payers
Written by: Bas Hollenberg | 8 March 2016
Dutch tax payers who are based abroad, need to pay attention to the new rules when doing their income tax return.
Statutory reflection period in wake of termination by mutual consent
Written by: Bas Hollenberg | 4 March 2016
When is the start of the two-week reflection period by mutual consent?
Tax impact of private use of second company car
Written by: Bas Hollenberg | 3 March 2016
A reassessment may be omitted if proven there is no private use more then 500 kilometers.
Gift tax exemption
Written by: Bas Hollenberg | 1 March 2016
As the increased gift tax exemption regime (for giftings of up to 100,000 euros) will once more apply in 2017!