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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.

time criterion

Time record

Written by: Bas Hollenberg | 21 February 2016

Business owners are under the obligation to satisfy the “time criterion” in order for them to be eligible for specific tax allowances

jobs

Gap between jobs causes 30% ruling to be forfeited

Written by: Bas Hollenberg | 10 February 2016

A gap between jobs of three months or longer rightly causes the expat worker in question to forfeit his or her eligibility for the 30% ruling.

VAR declaration

“VAR” declaration about to be abolished

Written by: Bas Hollenberg | 3 February 2016

The VAR declaration (or Independent Contractor Status declaration) is being abolished with effect from 1 May next.

skimming method

Inappropriate use of skimming method

Written by: Bas Hollenberg | 28 January 2016

The Tax and Customs Administration applied the skimming method to augment a director-cum-controlling shareholder’s customary wage for the year 2012.

notification duty

Notification duty when fixed-term contract is about to run out

Written by: Bas Hollenberg | 13 January 2016

This notification duty is deemed to have been satisfied as long as the letter to the relevant effect is sent ahead of the start of the final month on the job.

Investment allowance

2016 Investment allowance particulars

Written by: Bas Hollenberg | 8 January 2016

The investment allowance scheme is aimed at encouraging investments being made by business owners. Read on for an overview of the 2016 amounts.

tax credits

Overview of 2016 tax rates and tax credits

Written by: Bas Hollenberg | 7 January 2016

Read on and please find an overview of tax rates and tax credits in the income tax sphere from the first of January 2016 onwards.

Expense Allowance

Expense Allowance

Written by: Bas Hollenberg | 4 January 2016

Employers will be under the obligation with effect from the first of January 2016 to ensure that pay slips should include an expense allowance itemisation.

Crowdfunding

Crowdfunding

Written by: Bas Hollenberg | 16 December 2015

Crowdfunding is the practice of soliciting contributions from members of the community in order to get particular projects off the ground in which the donors thus have closer involvement. However, this does not necessarily bestow value-added tax exemption on crowdfunding.

Solar panels

Solar panels lead to entrepreneurial status for value-added tax purposes

Written by: Bas Hollenberg | 3 December 2015

Owners of solar panels who backfeeds power into the grid for valuable consideration should be acknowledged as having entrepreneurial status for value-added tax purposes.

standard practice criterion

Untaxed bonus involving standard practice criterion

Written by: Bas Hollenberg | 1 December 2015

It is permissible for employers to hand out tax-exempt end-of-year bonuses as part of the 1.2% free margin. But keep the standard practice criterion in mind!

disclosure duty

Simplification of disclosure duty

Written by: Stan Evers | 1 December 2015

Anyone who since 2013 has taken out a new loan in connection with his or her own home, is under the obligation to notify the Tax and Customs Administration accordingly.

complaints

Abolition of “blue envelope” sparks complaints

Written by: Ferhat Ruzgar | 28 November 2015

The National Ombudsman in response to hundreds of complaints has decided to look into the consequences of the Electronic Communication Act of the Netherlands.

expenditure

Capital expenditure: 2015 or 2016?

Written by: Bas Hollenberg | 28 November 2015

You may wish to devote some attention to whether 2015 or 2016 would be the better year for your capital expenditure.

Accounting Directive

Accounting Directive (Implementation) Act takes effect

Written by: Bas Hollenberg | 26 November 2015

The European Accounting Directive Act came into effect in the Netherlands on the first of November 2015. Click for more!

Limitation on Benefits

Commission asks the Netherlands to amend LOB clause in Double Tax Treaty with Japan

Written by: Bas Hollenberg | 23 November 2015

The European Commission asked the Netherlands to amend the Limitation on Benefits (LOB) clause in the Dutch-Japanese Tax Treaty for the Avoidance of Double Taxation.

WBSO

Application for “ WBSO ” tax relief

Written by: Bas Hollenberg | 17 November 2015

Send your application before November 30, 2015 for the ‘WBSO’ per 1 January 2016!

Sabbatical

Undertaking paid employment abroad while on sabbatical

Written by: Marcel Frazer | 4 November 2015

A Dutch-based employee who – without resigning her job – spent the three-month sabbatical she had been granted by her employer in the Netherlands working in Austria as a skiing instructor.

Declaration of Independent Contractor Status

Declaration of Independent Contractor Status beyond 1 January 2016

Written by: Bas Hollenberg | 2 November 2015

The introduction of the sample agreement has been postponed until 1 April 2016.

bitcoins

Value-added tax exemption for bitcoins

Written by: Bas Hollenberg | 30 October 2015

Is the purchase and sale of bitcoins exempt for VAT purposes? 22 October, the Court of Justice of the EU legal judgment rendered.

Cyber Crime

Fight against cyber crime against SMEs

Written by: Bas Hollenberg | 27 October 2015

The Dutch cabinet in 2014 launched a scheme aimed at rendering SMEs less susceptible to being duped by cyber criminals.

CJEU

CJEU rules on right to deduct VAT in case of missing supplier

Written by: Bas Hollenberg | 27 October 2015

The CJEU rendered its judgment in case C-277/14, PPUH Stehcemp, referred to it by the Polish Supreme Administrative Court.

Commission

Commission asks Poland to stop discriminatory tax treatment of pensions contributions

Written by: Bas Hollenberg | 26 October 2015

On 22 October 2015, the European Commission has asked Poland to change its tax laws which grant tax deductibility of private pension contributions only if these are paid into “Individual Pension Insurance Accounts”.

Advocate-General

Advocate-General delivers opinion on VAT “self-supply” charge

Written by: Bas Hollenberg | 21 October 2015

On 15 October 2015, EU Court of Justice (CJEU) Advocate-General Mengozzi issued his opinion on the Dutch preliminary ruling VAT case

briefing papers

EP services´ briefing papers on tax rulings, IP box regimes and tax good governance topics

Written by: Bas Hollenberg | 20 October 2015

On 16 October 2015, the European Parliament´s policy department has provided briefing papers to support the work of the Special Committee on tax rulings and other measures similar in nature or effect (TAXE).

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