Exemption for removal goods vs. dual residence
Written by: Bas Hollenberg | 24 November 2014
The Exemption for removal goods applies when a person has transferred his residence from outside the EU to the EU.
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.
Employer liability
Written by: Bas Hollenberg | 21 November 2014
The Eindhoven Sub District Court held an employer liable when one of the latter’s staff accidentally had a finger amputated
Covert distribution of profit
Written by: Bas Hollenberg | 20 November 2014
To income from a substantial interest include disguised profit distributions. This is a form of preferential treatment of a shareholder.
Value-added tax return for final reporting period of calendar year
Written by: Bas Hollenberg | 19 November 2014
To income from a substantial interest include disguised profit distributions. This is a form of preferential treatment of a shareholder.
Supplementary value-added tax in 2014
Written by: Bas Hollenberg | 18 November 2014
To avoid tax interest entrepreneurs may indicate a correction to their VAT return for April 1, 2015 the Tax Authorities.
Optimise your investment allowance entitlement
Written by: Bas Hollenberg | 17 November 2014
Entrepreneurs who invest in assets have conditionally entitled to deduct a small scale. Read more here!
Netherlands is attractive location for international businesses
Written by: Bas Hollenberg | 3 November 2014
For foreign entrepreneurs Netherlands is attractive. Read the benefits here!
Young football pro misses out on 30% tax regime
Written by: Bas Hollenberg | 2 November 2014
Football Player does not have the relevant experience to qualify for the 30% rule. And will have to train at the level of the Dutch Eredivisie.
Proclamation providing tax-related information
Written by: Bas Hollenberg | 28 October 2014
The Netherlands signed a proclamation providing for the automatic exchange of tax-related information with 51 other countries. They provide information about individuals who may have foreign tax liability.
“Double Irish” tax structure about to be abolished?
Written by: Bas Hollenberg | 14 October 2014
The tax legislation will be changed soon, so Ireland may lose its tax haven status.
Outlines of tax regime overhaul
Written by: Bas Hollenberg | 1 October 2014
The State Secretary for Finance has written to the Lower House of the Dutch Parliament concerning potential choices to be made as part of a tax regime overhaul.
Safeguard your tax savings on labour costs for 2015 now!
Written by: Bas Hollenberg | 30 September 2014
Do not wait until January 1, 2015 with the transition to the Work Related Costs!
Rate differential between books and e-books
Written by: Bas Hollenberg | 27 September 2014
According to the EU Value Added Tax Directive it is permissible for the Member States alongside the regular value-added tax rate to deploy one or two reduced rates, albeit that these may only be…
Holding company loss regime
Written by: Bas Hollenberg | 26 September 2014
If an entity having corporation tax liability incurs a loss during a particular financial year, it may in principle offset this loss against the profit it returns for another financial year…
Energy tax on solar panels
Written by: Bas Hollenberg | 19 September 2014
Private owners of solar panels have been an entrepreneur for VAT when supplying the energy fee to the grid. Where they are entitled to?
Work Related Costs Scheme
Written by: Sean-Paul Smit | 19 September 2014
The Work Related Costs Scheme for allowances and benefits for salaries is mandatory from 2015.
Customary salary scheme
Written by: Bas Hollenberg | 18 September 2014
The customary salary scheme applies to those who are employed by a private limited-liability company in which they – or their life partner – entertain a substantial interest.
Interest on overpaid and overdue tax regime
Written by: Bas Hollenberg | 18 September 2014
Where a Member State has levied in breach of EU law, interest must be paid on the refund of the tax.
Foreign tax liability
Written by: Bas Hollenberg | 17 September 2014
As of January 1, 2015 with the selection scheme for foreign taxpayers is replaced by the system of qualifying foreign taxpayers.
Tax Plan for 2015
Written by: Bas Hollenberg | 17 September 2014
The Tax Plan 2015 is a list of measures that the burden on labor to stimulate. Click for more!
Obligation to have bank account registered in name abolished for value-added tax
Written by: Bas Hollenberg | 9 September 2014
To avoid further problems, the State Secretary of Finance approved now that the ascription obligation to pay the sales tax does not apply.
Tax-exempt conversion, business merger or return to original business format
Written by: Bas Hollenberg | 7 September 2014
The option is available with retroactive effect from 1 January 2014 on a tax-exempt basis to arrange for the conversion of an income tax regime-governed business (sole tradership) to a private limited-liability company, for the involvement of said business in a business merger or for the return to the original business (sole tradership) format. There are […]
Non-arm’s length loan
Written by: Bas Hollenberg | 3 September 2014
No at arm´s length loan as risk margin was too little in comparison with independent third parties.
Foreign or domestically based advertising service customers?
Written by: Bas Hollenberg | 2 September 2014
No exemption for VAT with respect additional services regarding immoveable properties located outside the Netherlands.
No 30% scheme for employee who as a student was a Dutch resident
Written by: Bas Hollenberg | 1 September 2014
No 30% scheme for employee who as a student was a Dutch resident.