Criterion not met by full-time job
Written by: Bas Hollenberg | 28 April 2014
Application entrepreneurs facilities must be met at the hour criterion. Outsourcing hours and hours of the spouse do not count, according to recent statement.
News
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No link between spouses wage and director shareholders wage
Written by: Bas Hollenberg | 26 April 2014
According to the Supreme Court, the determination of a director shareholders customary wage does not involve the wages of the spouses.
Buyout of partner involves goodwill fee being paid
Written by: Bas Hollenberg | 24 April 2014
When fellow partners seek to increase their share, with the help of buying out a partner, the fee is not to be regarded as a business expense. Find out when the bailouts as a business expense can be recorded.
Effect of principle of legitimate expectations
Written by: Bas Hollenberg | 22 April 2014
Municipal taxes underwent harmonisation in the wake of a municipal overhaul effective 1 January 2007. In the past only one of the municipalities which were amalgamated as at said date had levied ….
Constraints to be imposed where phasing out of employee’s tax credit is concerned
Written by: Bas Hollenberg | 20 April 2014
Changes are being made to the employee’s tax credit in exchange for illegality not being criminalised. Read our article for more!
Heir has vested interest in municipality’s assessment of appraised value
Written by: Bas Hollenberg | 19 April 2014
According to the Supreme Court it is possible for an heir to have a vested interest in the appraised value which a municipality puts on a property. How? Read it in our article!
Excess allowance constitutes wages
Written by: Bas Hollenberg | 14 April 2014
It is permissible for an employer to present its employees with a transport allowance of up to 19 euro cents per kilometre. If the employer pays more than this, the excess will be charged with wage tax.
Infringement of neutrality principle?
Written by: Bas Hollenberg | 12 April 2014
The amended version of the VAT scheme governing the private use of a company car came into effect on 1 July 2011. More about this you read on our website!
VAT adjustment for private use of company car after 1 July 2011
Written by: Bas Hollenberg | 11 April 2014
The amended version of the VAT scheme governing the private use of a company car came into effect on 1 July 2011, and has since been subjected to District Court scrutiny on several occasions. Read more on our website!
VAT adjustment for private use of company car
Written by: Bas Hollenberg | 9 April 2014
It would be up to the entrepreneur who had a problem with the amount in VAT calculated using the flat-rate scheme to convince the tax authorities that he had paid more in VAT than he should have…
Business transfer or no business transfer?
Written by: Bas Hollenberg | 8 April 2014
When do we speak of transfer company? What does that mean for the employees? In our new article you can read about the following case: the Court of Amsterdam concluded there was no transfer.
Global competition clause
Written by: Bas Hollenberg | 3 April 2014
A global competition clause need not be regarded as unreasonable. Read the situation on our website to know more about it!
Home or garden refurbishment or repairs in 2014
Written by: Bas Hollenberg | 3 April 2014
If you have been considering home (or garden) improvements, now would be the perfect time to hop to it. Why? Read it in our tip of the month!
“Customary salary” of director cum controlling shareholder where private limited-liability company employs multiple staff
Written by: Bas Hollenberg | 31 March 2014
In 2012 the Supreme Court ruled that it was not permissible to fix the “customary salary” earned by a director cum controlling shareholder using the skimming method where the private ….
Policy decision on application of investment allowance
Written by: Bas Hollenberg | 30 March 2014
The State Secretary for Finance recently updated a decision comprising investment allowance viewpoints. The newly revised decision, whose previous version dated back to 2009, has eased …..
Deferral of introduction of deposit accounts
Written by: Bas Hollenberg | 29 March 2014
Is the deposit regime being introduced? This is very much the question now that the Tax and Customs Administration has confirmed that the scheduled introductory date of 1 January 2014 has been missed.
Passage of time puts kybosh on 30% tax ruling for second part-time job
Written by: Bas Hollenberg | 27 March 2014
What is the 30% rule? And you are entitled to the 30% rule with a second part-time job? Read more about this in our article!
Combined valuation of interrelated assets
Written by: Bas Hollenberg | 26 March 2014
It is essential whenever the taxable profit achieved by a business venture is determined that the principles of sound business practice should be applied… Want to know more? Read it on our website!
Allocation of transaction gain to business venture
Written by: Bas Hollenberg | 20 March 2014
No tax is levied on benefits achieved on the back of transactions performed for private purposes. Transactions performed by entrepreneurs will not easily be regarded as private transactions …
Use for private purposes of company van
Written by: Bas Hollenberg | 17 March 2014
No addition takes place in connection with the use for private purposes of a company van where the vehicle in question owing to its characteristics or the way in which it has been kitted out is exclusively fit for goods transport.
Lower House of Dutch Parliament passes amended pension adjustment bill
Written by: Bas Hollenberg | 15 March 2014
The Lower House of the Dutch Parliament recently passed the revised legislative proposal providing for adjustment of the tax facilitation of pensions. Some amendments have expired. Which one? Read more!
Additional tax rate discrepancies deemed permissible
Written by: Bas Hollenberg | 13 March 2014
The benefit which an employer obtains owing to his being permitted to make private use of his company car represents wages in kind.
Reduction of retroactive interest payment dismissed as “non arm’s length”
Written by: Bas Hollenberg | 9 March 2014
Certain conditions are required to be satisfied in order for a parent company together with its subsidiary company to qualify as a tax entity for corporation tax purposes. Want to know more? Read it on our page!
Corporation tax liability for reinvestment reserve release
Written by: Bas Hollenberg | 8 March 2014
The Collector of Taxes in a classic case involving the sale of a virtually empty private limited-liability company with a reinvestment reserve which was subsequently siphoned off by the …
School build marred by abuse of rights
Written by: Bas Hollenberg | 6 March 2014
The Supreme Court was asked to address the question as to whether a municipality had or had not given possession of a newly built school building to a foundation. The AG stated in its conclusion ..