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Written by: Willemijn Houter | 21 December 2018
So far value-added tax registration numbers issued to sole traders in the Netherlands have included the relevant entrepreneur’s citizen service number.
Written by: Stan Evers | 20 December 2018
The averaging scheme represents a facility which enables the progressivity disadvantage that comes with strongly fluctuating incomes to be compensated …
Written by: Nico Koppel | 13 December 2018
The Dutch Minister of Social Affairs and Employment has brought the Lower House up to speed on the progress made involving the replacement DBA legislation.
Written by: Stan Evers | 7 December 2018
The Tax and Customs Administration may levy an additional tax assessment in the event of a new fact coming to its attention or, alternatively, in that of it establishing bad faith action on the part of the tax payer
Written by: Nico Koppel | 23 November 2018
Any director-cum-controlling shareholder and his or her life partner are under a statutory obligation as a minimum to collect a “customary salary” for the duties they perform on behalf of the company.
Written by: Nico Koppel | 22 November 2018
The small-scale investment allowance (Dutch acronym: KIA) is an allowable tax deduction whose aim it is to incentivise investments in operating assets.
Written by: Stan Evers | 21 November 2018
The central plank of the WKR scheme is that all allowances and disbursements made available to employees are regarded as part of their wage including where the expenses in question are business-related in their entirety.
Written by: Sean-Paul Smit | 20 November 2018
Any use an employee makes in a private capacity of the company car that has been made available to him or her calls for an addition to be made to his or her wage.
Written by: Stan Evers | 19 November 2018
The research and development work undertaken by your staff entitles you to a payroll tax rebate.
Written by: Nico Koppel | 18 November 2018
The original draft legislation as set out in the 2019 Tax Plan has been amended in places. Read more in our article!
Written by: Stan Evers | 17 November 2018
When a director cum controlling shareholder lends money to his or her private limited-liability company, the operation of the business use scheme ensures that the loan in question for income tax purposes comes under Box 1.
Written by: Sean-Paul Smit | 16 November 2018
The reduced value-added tax rate applies inter alia to basic necessities and to selected labour-intensive services.
Written by: Sean-Paul Smit | 15 November 2018
Please remember to take the following into consideration when filing your value-added tax return for the fourth (and final) quarter of the current year.
Written by: Sean-Paul Smit | 11 November 2018
The past few years have seen the state retirement age in the Netherlands steadily increasing. This has to date been done by fixed increments, which it will continue to do until year-end 2021, whereas from 2022 onwards the state retirement age will be linked to the life expectancy trend.
Written by: Bas Hollenberg | 9 November 2018
The NHG (or National Mortgage Guarantee) scheme helps reduce the borrower’s mortgage loan risk exposure. Read more!
Written by: Stan Evers | 4 November 2018
One of the memorandums of amendment having been prompted by the reconsideration of the dividend tax abolition addresses the emergency repair measure for tax entities in a corporation tax sphere.
Written by: Bas Hollenberg | 3 November 2018
The Cabinet’s recent reconsideration of the dividend tax abolition has prompted a second memorandum of amendment of the Tax Plan for 2019 being submitted.
Written by: Bas Hollenberg | 2 November 2018
The Withholding Tax Bill 2020 by means of a second memorandum of amendment has been renamed the Business and Industry Bill 2019.
Written by: Stan Evers | 1 November 2018
Your provisional income tax assessment enables you to settle up your outstanding tax for the current fiscal year in advance.
Written by: Stan Evers | 28 October 2018
Dutch corporation tax regulations provide for a subjective exemption scheme for foundations and associations that carry on a narrowly profitable business operation.
Written by: Bas Hollenberg | 27 October 2018
The statutory transitional compensation regime is mandatory in nature (i.e. it cannot be departed from).
Written by: Stan Evers | 26 October 2018
The Tax and Customs Administration imposed an additional income tax assessment on the sole shareholder in a public limited-liability company in response to the latter having collected a payment from the company’s profits.
Written by: Bas Hollenberg | 25 October 2018
The maximum amount in transitional compensation is subject to annual revision by ministerial regulation.
Written by: Stan Evers | 24 October 2018
It was made clear at the time the SME profit exemption was introduced that the interpretation of “profit” should be an algebraic one in that rather than being taken to be confined to positive results (gains), it should allow for negative results (losses) to be taken into consideration as well.
Written by: Bas Hollenberg | 18 October 2018
The Cabinet’s decision not to abolish the dividend withholding tax has prompted the proposed introduction of a withholding tax on dividend payments to low-tax jurisdictions being deferred …
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