Definition 30% ruling
Written by: Bas Hollenberg | 27 January 2013
Due to some unintended consequences a change has been made to the 30%-ruling with retroactive effect.
News
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Expat Housing Seminar 9
Written by: Bas Hollenberg | 26 January 2013
Get ready for the 9th edition of the Expat Housing Seminar and find out the advantages of buying a house in the Netherlands. Click for More Information.
30% ruling tax return
Written by: Bas Hollenberg | 25 January 2013
The 30%-ruling may also be applied to other forms of income other than salary paid through the payroll system, according to a recent ruling by the Breda Court.
Reminder Letter
Written by: Bas Hollenberg | 15 January 2013
The tax office is now authorised to issue tax filing penalties without first sending a reminder.
Oxfam Novib
Written by: Bas Hollenberg | 15 January 2013
Koppel thinks it is important to be involved as a company and to work for a better world. Therefore we choose to support Oxfam Novib as a company ambassador!
Fines and penalties
Written by: Bas Hollenberg | 8 January 2013
One of the proposals in the Bill for other fiscal measures 2013 would provide the tax office with the ability to impose a fine on somebody before they issue the tax assessment.
Invoice requirements
Written by: Bas Hollenberg | 2 January 2013
There are new laws governing the invoice requirements for domestic and cross-border transactions which came into effect on January 1, 2013
Health care benefit
Written by: Bas Hollenberg | 23 December 2012
From 2013 there will be a capital test used in determining if the health care benefit and/or supplementary child benefit will be granted.
Provisional tax refund 2013
Written by: Bas Hollenberg | 19 December 2012
In the Netherlands you are able to apply for an upfront provisional tax refund (‘voorlopige aanslag/teruggaaf’). This means that you could receive a tax refund on a monthly basis.
Donations
Written by: Bas Hollenberg | 13 December 2012
Anybody intending to donate to a charity in December would be well advised to donate via their company if possible as there is an added tax advantage.
Life-course savings
Written by: Bas Hollenberg | 11 December 2012
Now that the life-course savings scheme has been abolished the question remains; what happens to the savings which you have accrued?
Tax Plan 2013
Written by: Bas Hollenberg | 4 December 2012
From 1 January 2013 new rules will apply as to what qualifies as ‘private home debt’ and therefore to the deductibility of interest. In addition, the capital insurance scheme for the private home (KEW) will be abolished.
Benefits 2013
Written by: Bas Hollenberg | 25 November 2012
The tax office has published an overview of the changes to benefits and allowances which will come into effect in 2013.
Provisional assessment
Written by: Bas Hollenberg | 11 November 2012
In order to prevent any nasty surprises at the end of the tax year 24,000 people must request a provisional assessment from the tax office. This according to a spokesperson from the tax office.
Tax interest changes
Written by: Bas Hollenberg | 7 November 2012
On January 1st the tax authority’s policy for charging and disbursing interest will change. For corporate income tax the interest rate will increase to a minimum of 8% in 2014 according to the coalition agreement between the PvdA and VVD.
Families pay 1.1 million euro tax
Written by: Bas Hollenberg | 28 October 2012
An average Dutch household pays approximately 1.1 million euros in tax in their lifetime, according to research done by the National Institute for Budget Information (Nibud).
Dutch Tax Plan 2013
Written by: Bas Hollenberg | 21 October 2012
The Dutch Tax Plan for 2013 contains several tax collection measures.
We have summarized the most important details for you below so you can prepare for your tax situation.
SME profit exemption with retroactive effect
Written by: Bas Hollenberg | 19 October 2012
The Supreme Court has ruled that the SME profit exemption is also applicable to profit which is recognized in the year in which a business transfers from a sole tradership or partnership to a company
15 November Expat Housing Seminar
Written by: Bas Hollenberg | 16 October 2012
Come by at the Expat Housing Seminar on november 15th. Let us show you the advantages on buying your house in The Netherlands.
2013 Mortgage interest deduction
Written by: Bas Hollenberg | 7 October 2012
Restrictions in the mortgage deduction as from 2013 for new loans
Commuter tax scrapped
Written by: Bas Hollenberg | 1 October 2012
The commuter tax which was announced in the 2013 tax plan will probably no longer go through.
Tax in the Netherlands Part 7
Written by: Bas Hollenberg | 11 September 2012
This article continues our series on taxation in The Netherlands. In this article we will discuss inheritance and gift tax, the upcoming change to the VAT rate and the updated 30% ruling.
Transfer Tax Deadline Extended
Written by: Bas Hollenberg | 2 September 2012
There is a new stimulus for the real estate market. The scheme for transfer tax payable upon resale of real estate is extended from 6 to 36 months. This is a welcome addition for a market which has been majorly affected by the economic crisis.
Change VAT Rate
Written by: Bas Hollenberg | 26 August 2012
As per 1 October the general VAT rate of 19% will change to 21%.
30% ruling questioned
Written by: Bas Hollenberg | 9 August 2012
On April 27 the Supreme Court of the Netherlands published a court case in which the 30% ruling was in question. The question was whether the 30% ruling is allowed for income from options which is received after the end of the actual employment period.