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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.

stamp duty

No plans to introduce progressive stamp duty land tax rates

Written by: Nico Koppel | 15 March 2019

Under the current Dutch system a two percent stamp duty land tax charge is levied in connection with the transfer of title to existing residential properties ..

brexit

Draft decision providing for transitional legislation in “no-deal Brexit” scenario

Written by: Nico Koppel | 13 March 2019

The Dutch State Secretary for Finance has published a draft decision providing for transitional legislation in the event of a “no-deal Brexit” involving the United Kingdom pulling out of the European Union without a withdrawal agreement having been reached.

taxation covid-19

Tax relief in avoidance of double taxation

Written by: Stan Evers | 6 March 2019

Where the foreign country in question is one of the countries with which the Netherlands entertains double taxation conventions, the tax jurisdiction as regards the remuneration earned overseas will be dictated by the tax treaty in question.

entrepreneur’s allowance

Invalidity of entrepreneur’s allowance?

Written by: Stan Evers | 4 March 2019

The Tax and Customs Administration is in the process of alerting entrepreneurs whose net turnover for 2017 and 2018 each totalled less than 5,000 euros to the possibility of their not having satisfied all of the allowance criteria.

income tax return

Income tax return for 2018

Written by: Willemijn Houter | 1 March 2019

Your pre-completed income tax return for 2018 is ready for you to be used. Please find a summary of this year’s changes compared with 2017 and other points for particular attention.

inaccessibility

Draft legislation providing for employees’ right to inaccessibility

Written by: Willemijn Houter | 21 February 2019

A “licence to uninterrupted leisure time” should accrue to everyone, as an indispensable right enabling the relief – or, better still, the prevention – of complaints of a stress and burn-out related nature.

purchase

Subdivision of purchase price paid for business

Written by: Stan Evers | 20 February 2019

The divestment of a business or of operating assets customarily involves the subdivision of the overall purchase price for the various components of the transaction …

box 3

“Box 3” levy on basis of actual yield continues for now to be a pipe dream

Written by: Stan Evers | 14 February 2019

One of the plans included in the current Dutch cabinet’s coalition agreement relates to “Box 3” tax being levied on the basis of actual yield rather than on that of notional yield, as is currently being done.

dept

Mounting debt for business owner

Written by: Nico Koppel | 13 February 2019

When the director-cum-controlling shareholder of a private limited-liability company arranges for the company to grant him or her as loan the repayment of which is doubtful, this will cause the loan to come under the heading of “profit distribution” …

value-added tax rate

Scope for future application of reduced value-added tax rate to digi-books

Written by: Willemijn Houter | 7 February 2019

Questions have been tabled in the Lower House of the Dutch Parliament on the treatment in terms of value-added tax rate of digital books, journals, newspapers and magazines.

EBN European Business Number

Be alert for post from EBN European Business Number

Written by: Nico Koppel | 6 February 2019

As a business owner you may be about to receive (or perhaps have already received) an urgent letter from an outfit by the name of EBN European Business Number.

brexit

Transitional tax legislation for “no-deal Brexit” scenario

Written by: Nico Koppel | 4 February 2019

The validation report provides for an assessment of how pertinent the Tax and Customs Administration’s procedures and preparations for a “hard Brexit” are

wkr

Liberalisation of WKR (Work Related Expense) scheme for SMEs

Written by: Sean-Paul Smit | 2 February 2019

The WKR scheme currently features a “free margin” of 1.2 percent of the wage bill for tax purposes within which allowances and disbursements may be distributed to employees on a tax-exempt basis.

wage payment

Implementation of measures to help solve continued wage payment snags

Written by: Nico Koppel | 31 January 2019

Any employee who is rendered occupationally disabled is entitled to (up to) two years’ worth of continued wage payments by his or her employer.

goodwill

No repeat amortisation of goodwill

Written by: Nico Koppel | 25 January 2019

Goodwill acquired in a business transaction is capitalised in the business’ balance sheet, then amortised against business earnings.

turnover tax

Lower House queries turnover tax aspects

Written by: Willemijn Houter | 24 January 2019

Turnover tax returns are required to be filed within one month of the end of the period under review, with payment to the Receiver of the corresponding tax charge (as per the tax return) having to be made within one month of the end of the relevant period.

home

Borrowings spent on owner-occupied home

Written by: Stan Evers | 13 January 2019

Loans taken out in aid of the acquisition, maintenance or improvement of owner-occupied homes are regarded as home acquisition debts.

voluntary disclosure

Missing the voluntary disclosure boat

Written by: Stan Evers | 12 January 2019

Voluntary disclosure by a tax payer occurs when the latter (belatedly) furnishes the correct information before he or she knows or reasonably presumes that the Tax and Customs Administration is, or is about to become, aware of the inaccuracy or incompleteness of his or her tax return.

gains profit

Gains on sale of land liable for tax

Written by: Stan Evers | 11 January 2019

The “Box 1” income tax rate in addition to comprising operating profit and earnings from employment also accommodates income from activities.

tax loss

Missing tax loss revision ruling

Written by: Stan Evers | 10 January 2019

The Tax and Customs Administration will hand down a tax loss ruling in confirmation of such a negative income.

investment allowance

Investment allowance 2019

Written by: Nico Koppel | 7 January 2019

The Dutch investment allowance regime has been designed as an incentive for entrepreneurs to invest in operating assets.

entrepreneur

2019 tax credits for business owners

Written by: Nico Koppel | 6 January 2019

In order for an entrepreneur to pass the hours test and thus qualify for entrepreneur’s allowance, he or she has to devote at least 1,225 hours per annum and half of his or her aggregate working hours to his or her business.

corporation tax

Payroll tax changes 2019

Written by: Sean-Paul Smit | 5 January 2019

Private use of company car, 30 percent ruling and more. Read more about the payroll tax changes of 2019!

ruling

Tax haven blacklist

Written by: Nico Koppel | 4 January 2019

The Netherlands has compiled a Government Gazette-published, 21 country strong tax haven blacklist for deployment in the context of new anti-tax evasion measures.

2019 Tax Plan

2019 Tax Plan given seal of approval

Written by: Nico Koppel | 23 December 2018

The Upper House of the Dutch Parliament has passed the measures as outlined in the 2019 Tax Plan in their entirety.

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