Validity of “declaration of independent contractor status” for 2014 extended to include 2015
Written by: Bas Hollenberg | 1 September 2014
No mandatory renewal of VAR for 2015 as the 2014 VAR will be still valid, until new regime is rolled out
News
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Value-added tax rebates between EU Member States
Written by: Bas Hollenberg | 27 August 2014
Apply for a tax rebate for paid value-added tax in other EU Member States before the first of October.
Society membership in society’s employ?
Written by: Bas Hollenberg | 26 August 2014
According to the Amsterdam Court of Appeal the society’s members are in a relationship of authority for the duties they perform.
Value-added tax exemption for sports-related services
Written by: Bas Hollenberg | 25 August 2014
Value Added Tax Directive should apply, irrespective of membership, to the fee which a particular golf club charged according to the European Court of Justice.
Dismissal permit contingent upon re-entry into employment
Written by: Bas Hollenberg | 20 August 2014
UWV can add re-entry into employment” rider to its decision to grant permission for the employee’s dismissal.
Claims within joint venture
Written by: Bas Hollenberg | 18 August 2014
Remit part of the partnership’s claim and to charge the remittance as a downward adjustment of the loan to the (operating) result allowed by the Court.
Revised ruling on tax exemption in the educational sphere
Written by: Bas Hollenberg | 14 August 2014
The State Secretary for Finance has updated a policy decision on the topic of the application of value-added tax exemption in the educational field.
Repeat additional motor vehicle tax assessment during suspension
Written by: Bas Hollenberg | 12 August 2014
The suspension of a vehicle registration number comes with the deferral of the associated motor vehicle tax, but also brings with it that the vehicle in question may not be used to travel on public roads until the suspension is lifted.
Pseudo final high-salary levy
Written by: Bas Hollenberg | 8 August 2014
One of the measures aimed at reducing the budget deficit comprises the implementation of the temporary pseudo final high-salary levy, as a levy which has formed part of the Netherlands Wage Tax …
Telecommunication, broadcasting and electronic services to be taxed in customer’s country from 2015 onwards
Written by: Bas Hollenberg | 7 August 2014
Telecommunication, broadcasting and electronic services will consistently be taxed in the customer’s country of residence from the first of January 2015 onwards.
Rent arrears converted to loan
Written by: Bas Hollenberg | 6 August 2014
Whenever associated parties enter into a loan agreement, the fiscal profit calculation is based on an arm’s length interest rate. Click for more info!
The Work Related Costs Scheme
Written by: Bas Hollenberg | 4 August 2014
Read our newest tip of the month about the work related costs scheme!
Update for margin scheme policy decision
Written by: Bas Hollenberg | 2 August 2014
The State Secretary for Finance has updated a margin scheme policy decision. Read more about this in our article!
Holding exemption does not cater for damages
Written by: Bas Hollenberg | 1 August 2014
The holding exemption regime forming part of the Dutch corporation tax system serves the purpose of warding off double taxation of earnings.
Acquisition of operation of business venture
Written by: Bas Hollenberg | 24 July 2014
The Hague Court of Appeal in connection with a value-added tax charge dispute found itself addressing the question as to whether a particular entrepreneur had transferred his business in …
Ambiguous stipulation concerning takeover of company car on termination of employment
Written by: Bas Hollenberg | 23 July 2014
A particular clause forming part of a company car arrangement made it obligatory for the employee in question to renew the lease in her own name or take over the car altogether if her …
Delivery van sold on within five years
Written by: Bas Hollenberg | 16 July 2014
A business car which is registered on business owner’s name, will be exempt of tax. Provided it won’t be re-registered within the first five years in the name on a non-business owner.
Draft decree on termination allowance deductibles
Written by: Bas Hollenberg | 15 July 2014
The “employee termination allowance” regime is scheduled to take effect in the Netherlands on 1 July 2015. Read more!
Erroneously invoiced value-added tax
Written by: Bas Hollenberg | 10 July 2014
The redemption of an outstanding amount does not rank as a performance as defined in the Netherlands Turnover Tax Act 1968.
Dismissal during trial period
Written by: Bas Hollenberg | 4 July 2014
When a trial period forms part of an employment contract, this is done to enable an assessment being made over a particular period of time of whether the newly recruited employee is as good …
Loan from non-associated party counts as non-arm’s length
Written by: Bas Hollenberg | 4 July 2014
The write-down of a loan in a business setting is charged to the profit. Read more in our article!
Work-related costs scheme gets go-ahead
Written by: Bas Hollenberg | 3 July 2014
The State Secretary for Finance has confirmed to the Lower House, the implementation with effect from the first of January 2015 of the work-related costs scheme.
Sale of discount passes represents value-added taxed activity
Written by: Bas Hollenberg | 3 July 2014
Acts involving securities enjoy value-added tax exemption, by contrast to the sale of discount passes, as the latter lack a face value and thus fail to qualify as securities.
Progress of Miscellaneous Fiscal Provisions Act 2014
Written by: Bas Hollenberg | 2 July 2014
The State Secretary for Finance has submitted the memorandum in response to the report and a second memorandum of amendment of the Miscellaneous Fiscal Provisions Bill 2014
No more advertising mail shots!
Written by: Bas Hollenberg | 30 June 2014
Read our tip of the month about advertising mails!