Early discontinuation of 30% ruling
Written by: Bas Hollenberg | 2 April 2015
The 30% rule will continue, as long as the employment starts within three months after ending the last emplotment.
News
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Solar panel holders receive letter
Written by: Bas Hollenberg | 1 April 2015
The Tax and Customs Administration has written to some 10,000 solar panel holders about the value-added tax returns. Read more!
VAT cross border rulings project
Written by: Bas Hollenberg | 30 March 2015
Read more about the VAT cross border rulings project. It has started in June 2013 and has now be extended again, to continue until 30 September 2018.
Tax-free travel allowance
Written by: Bas Hollenberg | 27 March 2015
Even if the employee has hitched a ride with a co-worker, he can get a tax-free travel allowance.
Non-arm’s length loan through creditor’s fault
Written by: Bas Hollenberg | 25 March 2015
A loan is non-arm’s length as the lender a debtor risk that an independent third party would not have accepted.
Exchange of rulings
Written by: Bas Hollenberg | 24 March 2015
Tax Transparency Package is to combat tax evasion. Rulings will automatically be mutually exchanged.
Information on national laws relating to MOSS
Written by: Bas Hollenberg | 24 March 2015
The European Commission has published a final report containing information on national rules applied for the use of the MOSS.
Correction VAT returns
Written by: Bas Hollenberg | 21 March 2015
Correct your VAT return for 2014 before the first of April. This way you will prevent tax rate.
Record investment in Dutch economy
Written by: Bas Hollenberg | 17 March 2015
Last year, foreign entrepreneurs with the support of the central government invested a record amount in the Dutch economy.
Reinvestment reserve using newly acquired funds
Written by: Bas Hollenberg | 16 March 2015
Have you formed a reinvestment reserve with a gain? Then you need to actually reinvest that money.
Inspector gets penalty payment
Written by: Bas Hollenberg | 10 March 2015
An inspector gets a penalty payment, after imposing an additional assessments income tax on a taxpayer.
No reduced VAT rate for e-books
Written by: Bas Hollenberg | 9 March 2015
There should be two reduced VAT rates to be applied for deliveries included in the VAT Directive and services. What about e-books?
Transition fee
Written by: Bas Hollenberg | 6 March 2015
As of July 1, 2015, employees are entitled to a transition fee. Read more here!
150 Kilometre limit on 30% rule
Written by: Bas Hollenberg | 5 March 2015
To qualify for the 30% rule, qualify you must come from 150 kilometre away. Is this sustainable? The Supreme Court wonders now..
Reporting requirement
Written by: Bas Hollenberg | 3 March 2015
The taxman enjoys a position of strength vis-à-vis those who fail (in good time) to file their tax returns. Read more about an ex officio assessment.
R&D hours to be filed before first of April
Written by: Bas Hollenberg | 2 March 2015
If you are concerned with innovation, you can benefit from the tax reduction for R&D and the RDA. Submit your expenses of 2014 for 1 April 2015!
Important tax measures 2015
Written by: Bas Hollenberg | 27 February 2015
Read more about important tax measures, with regard to wage tax, income tax and corporate tax, that entered into effect in the Netherlands on January 1, 2015.
Strengthening sanctions for tax avoidance
Written by: Bas Hollenberg | 25 February 2015
The UK tax administration HMRC has invited public comments on proposals to introduce new measures for serial users of tax avoidance schemes,
No EP enquiry committee on tax rulings and state aid
Written by: Bas Hollenberg | 24 February 2015
The European Parliament´s Conference of Presidents decided not to set up an enquiry committee on violation of EU state aid rules through member states’ tax rulings practice.
Dissolution request
Written by: Bas Hollenberg | 23 February 2015
What depends the termination fee after a dissolution request? Case: The request was submitted by both parties
FTT to be introduced as of 2016
Written by: Bas Hollenberg | 22 February 2015
Finance ministers of ten of the eleven EU countries have agreed that financial transactions tax should be levied as of 1 January 2016. Read more in our article!
Council adopts anti-abuse rule in Parent-Subsidiary Directive
Written by: Bas Hollenberg | 21 February 2015
The EU Ecofin Council of 27 January 2015 has formally adopted the revision of the EU Parent-Subsidiary- Directive, providing for a minimum anti-abuse rule.
Trial period agreed at too late a stage
Written by: Bas Hollenberg | 20 February 2015
It is stipulated that trial periods should always be agreed in writing, at the moment the employment contract in question is entered into.
Assessment of reintegration obligations
Written by: Bas Hollenberg | 19 February 2015
After 104 weeks of disability, you entitled to benefits by virtue of the Work and Income. The UWV decides on compliance with the reintegration obligations.
Tax relief for listed buildings abroad
Written by: Bas Hollenberg | 18 February 2015
The Netherlands Income Tax Act 2001 contains an allowance scheme for expenses incurred in connection with repair and/or maintenance work involving listed buildings.