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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.

work-related costs scheme

How to avoid income tax return related penalties

Written by: Bas Hollenberg | 3 March 2014

It is essential that your income tax return for 2013 should reach the Tax and Customs Administration before the first of April 2014 in order for you not to be penalised. Read what we can do for you!

“Tax credits taxed elsewhere” for portion of severance pay attributable to Germany

Written by: Bas Hollenberg | 2 March 2014

Employees whose severance pay is associated with work performed abroad may be entitled to tax credits taxed elsewhere owing to part of their severance pay being attribut­able to work performed in the relevant foreign country.

Turnover tax for non-entrepreneurs

Written by: Bas Hollenberg | 22 February 2014

The turnover tax directive has opened up the opportunity for EU Member States in preven­tion of distortion of competition to decide that a particular service having been performed out­side the EU …

Allowance for costs of dual accommodation

Written by: Bas Hollenberg | 20 February 2014

It is permissible for an employer for a maximum term of two years to grant an employee an allowance in connection with the cost of dual accommodation.

No employment for “B” shareholders

Written by: Bas Hollenberg | 20 February 2014

The Supreme Court in corroboration of an earlier decision by the Hague Court of Appeal has ruled against an employee insurance duty for “B” notaries…

Home acquisition debt

Written by: Stan Evers | 19 February 2014

There are specific scenarios in which those who took out a fresh loan in 2013 in connection with the purchase of a home of their own have been under the obligation from 1 January 2014 onwards to …

Just how “customary” is the income you earn as a lawyer, civil-law notary, IT specialist or other professional practitioner?

Written by: Bas Hollenberg | 19 February 2014

Professional practitioners in their capacity of tax payer face a number of choices where it con­cerns the organisational set-up of their business operations, such as; ….

Discrepancies in proportionate input tax deduction

Written by: Bas Hollenberg | 19 February 2014

It is permissible for entrepreneurs to dock the turnover tax charged to them where the prod­ucts and/or services in question have been used in connection with their own taxed perform­ances.

Liability resting with executive director even where no tax return forms have been pro-vided

Written by: Bas Hollenberg | 18 February 2014

Executive directors of companies each have joint and several liability for their company’s pay­ment of wage withholding taxes.

Gift tax exemption in connection with own home

Written by: Bas Hollenberg | 18 February 2014

Beneficiaries of gifts of up to a maximum of € 100,000 will enjoy gift tax exemption, on condi­tion that…

Timely application for child care allowance

Written by: Bas Hollenberg | 18 February 2014

The child care allowance application regime for the allowance year 2014 has undergone revi­sion in that the maximum…

Reinvestment reserve release in anticipation of dissolution of tax entity

Written by: Bas Hollenberg | 17 February 2014

Entrepreneurs when divesting themselves of operating assets have the option of deferring the levying of tax on the book profit thus realised by creating a reinvestment reserve.

Timely notification of inability to pay

Written by: Bas Hollenberg | 17 February 2014

When companies are not longer able to pay their outstanding taxes, it is crucial that the company in question notify the Tax and Customs Administration accordingly in good time.

Timely filing of tax return or of application to be granted time extension helps prevent tax penalties

Written by: Bas Hollenberg | 17 February 2014

It is important that you should observe the deadlines mentioned in your income tax return form, as the consequences of tardy filing could be unpleasant.

Request for refund of value-added tax on irrecoverable items

Written by: Bas Hollenberg | 16 February 2014

The current economic climate is one in which it is not uncommon for clients not to pay their bills. This gives you the option of asking the Tax and Customs Administra­tion for a proportionate refund.

Investment or business venture?

Written by: Bas Hollenberg | 15 February 2014

A ranking regime applies in the income tax sphere enabling the determination of how to ear­mark tax benefits as taxable income where the benefit in question could in principle be involved in taxation in more than one way.

Timely objection to “WOZ” assessment

Written by: Bas Hollenberg | 14 February 2014

The municipal “WOZ” assessments (property assessments under the Valuation of Immove­able Property Act of the Netherlands) are scheduled for distribution in late February 2014. Read more about objection!

Compensation of losses vs. tax entities

Written by: Bas Hollenberg | 13 February 2014

A loss in the corporation tax sphere is offset against the profits for the previous year and the nine consecutive years. A choice used to be available upon request in favour of set-off against …

Special shares not to be treated as loan

Written by: Bas Hollenberg | 12 February 2014

A change in the funding structure of an Australian subsidiary company involved the replace­ment by special shares in a newly incorporated “in-between” company of the loans which the shareholders had originally made available to the company.

Impending changes to pension value transfer system

Written by: Bas Hollenberg | 9 February 2014

The State Secretary for Social Affairs in a recent letter brought the Lower House of the Dutch Parliament up to date on the proposed overhaul of the pension value transfer system.

Koppel develops new formula for advisory

Written by: Bas Hollenberg | 9 February 2014

Used as we are to taking the lead where it concerns the development of services and ground-breaking consultancy, we are now working on a threshold-lowering consultancy formula.

Constitutional director of private limited-liability company has employee status

Written by: Bas Hollenberg | 6 February 2014

One of the preconditions for employment relations to qualify as such in a civil-law sense is that a relationship of authority should be in evidence between the employer and the employee.

Timely filing of objection VAT 2013

Written by: Bas Hollenberg | 5 February 2014

If you as an employer provide your employees a company car, the employees benefit from this private use of the company car. This private benefit must be corrected for the VAT.

Reinvestment intention rendered insufficiently plausible

Written by: Bas Hollenberg | 3 February 2014

The levying of tax on the book profit realised in the context of an operating asset being divested can be deferred by creating a reinvestment reserve.

Continued wage payment obligation liable for reduction

Written by: Bas Hollenberg | 1 February 2014

Employers are under the obligation to continue paying the wages of their employees when these fall ill, in principle for the duration of the first and second years of sick leave.

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