Application for revised Small Business Scheme
Written by: Sean-Paul Smit | 1 August 2019
Business owners who apply for admission to the revised Small Business Scheme are exempted from having to file turnover tax returns or …
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.
Ban on sole-trader cartels
Written by: Sean-Paul Smit | 25 July 2019
The Dutch Cabinet with effect from 2021 is to introduce a statutory sole-trader minimum rate of 16 euros per hour.
Draft legislation in implementation of ATAD2
Written by: Nico Koppel | 18 July 2019
The Junior Finance Minister has submitted the Bill in implementation of ATAD2, the European Council’s second Anti Tax Avoidance Directive, to the Lower House of the Dutch Parliament.
Deployment of fixed-rate allowances in taxation
Written by: Nico Koppel | 13 July 2019
Fixed-rate allowances are used with the aim of approaching reality in a straightforward and effective manner.
Sole tradership
Written by: Sean-Paul Smit | 4 July 2019
Sole traders are being eligible for particular tax benefits that employees go without. Read more in our article!
Overhaul of corporation tax rules for tax groups put out for public consultation
Written by: Nico Koppel | 27 June 2019
The existing tax group-based corporation tax rules are up for replacement, in response to jurisprudence of the European Court of Justice which has already brought about several adjustments in other areas.
Contractors between private limited-liability company and sole tradership
Written by: Sean-Paul Smit | 21 June 2019
A private limited-liability company and its director-cum-controlling shareholder’s sole tradership are given the opportunity of concluding an agreement involving a small number of contractors, some of whom the company recruits from the sole tradership.
Double taxation avoidance
Written by: Nico Koppel | 18 June 2019
There are over 90 double taxation conventions are currently in operation between the Netherlands and a variety of other countries.
The Dutch Tax Authority vs. GDPR
Written by: Nico Koppel | 12 June 2019
The Tax and Customs Administration has been working hard on implementing a range of measures aimed at attaining GDPR compliance.
Turnover Tax Implementation Decree up for amendment
Written by: Marcel Frazer | 5 June 2019
The forthcoming amendment of the Turnover Tax Implementation Decree 1968 will release small business owners from the obligation …
Parliamentary questions concerning taxation of directors-cum-controlling shareholders
Written by: Nico Koppel | 22 May 2019
The precise method of determining a fixed-rate return on assets at the level of a business venture has been identified as a further topic for discussion.
Bill providing for implementation of adjustments to value-added tax regime
Written by: Sean-Paul Smit | 8 May 2019
The first aspect which the Bill in question addresses concerns that of the value-added tax regime governing merchandise that is kept in stock elsewhere in the EU.
Shortening of payment term for large companies in the offing
Written by: Willemijn Houter | 1 May 2019
Large companies have been under the obligation for the past two years to settle the invoices their SME suppliers raise with them within 60 days of the invoice date, this being the statutorily defined maximum payment term.
Value-added tax rate on digital books and periodicals
Written by: Willemijn Houter | 26 April 2019
A Bill providing for the application of the reduced value-added tax rate to digital books and periodicals has been put out for public consultation.
Mass objection to “Box 3” income taxation for 2018
Written by: Stan Evers | 25 April 2019
The Tax and Customs Administration is girding itself for huge numbers of notices of objection to the 2018 “Box 3” income taxation.
Upper House passes Bill providing for tax entity emergency repair measures
Written by: Nico Koppel | 24 April 2019
The Upper House of the Dutch Parliament on 23 April 2019 passed the proposed legislation providing for tax entity emergency repair measures.
Foreign licence plates “earn” owner of vehicle additional tax assessment
Written by: Nico Koppel | 11 April 2019
Anyone who owns a motor vehicle is required to pay motor vehicle tax.
Annual turnover tax return for small business owners
Written by: Sean-Paul Smit | 10 April 2019
The option of filing for turnover tax on an annual basis is open only to (partnerships of exclusively) natural persons.
Income tax return for 2018: Interest on tax
Written by: Stan Evers | 5 April 2019
The income tax return season for 2018 has been open since the first of March 2019.
SZW Inspectorate keeps finger on RI&E pulse
Written by: Nico Koppel | 3 April 2019
It is up to the employer to document the risks in an RI&E, which in addition to describing the specific hazards also needs to address such risk-reducing measures as the employer has put in place.
Company car as employment condition
Written by: Sean-Paul Smit | 28 March 2019
An employer operated a company car scheme for the benefit of all members of staff who in the line of duty had to drive more than 10,000 kilometres annually or whose position within the company warranted it.
Assessment of employment relationship between executive director and management company
Written by: Nico Koppel | 27 March 2019
“Employee” is defined as any natural person who performs his or her job under a private-law employment format.
Tax-exempt remuneration for volunteers
Written by: Sean-Paul Smit | 19 March 2019
The tax-exempt remuneration for volunteers has increased by 200 euros annually.
Abolition of routine withholding tax number issue to newly incorporated private companies
Written by: Sean-Paul Smit | 18 March 2019
The Tax and Customs Administration used routinely to issue a withholding tax number to any newly established private limited-liability company.
Cross-border tax schemes
Written by: Nico Koppel | 17 March 2019
It will be compulsory from the first of July 2020 onwards not only for tax consultants and accountants to report potentially aggressive cross-border tax schemes.