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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.

Tax Plan for 2019

Tax Plan for 2019: treatment schedule

Written by: Bas Hollenberg | 11 October 2018

The Dutch Cabinet in response to news that Unilever will not be relocating its headquarters to the Netherlands has decided to go back on its earlier proposal to abolish the dividend withholding tax.

VAT-rate

No exceptions to increase in lower VAT-rate

Written by: Sean-Paul Smit | 4 October 2018

The Dutch State Secretary for Finance, Menno Snel, has asserted that exceptions to the proposed increase in the lower VAT-rate are not on the cards as far as he is concerned.

30 percent ruling

The “30 percent ruling” regime and your provisional income tax assessment for 2019

Written by: Stan Evers | 2 October 2018

One of the announcements made was that the legislator with effect from 2019 is curtailing the 30 percent ruling for so-called knowledge migrants to five year.

Value-added tax

Value-added tax measures 2018

Written by: Willemijn Houter | 23 September 2018

The Dutch cabinet intends to raise the lower value-added tax-rate from its current level of six percent to nine percent, as was already mentioned in the coalition agreement.

Corporation tax

Corporation tax measures 2018

Written by: Stan Evers | 22 September 2018

The Dutch corporation tax rate is to undergo incremental reduction over a three-year term, to 19 and 24.3 percent in 2019 and to 17.5 and 23.9 percent in 2020.

Dividend tax

Dividend tax measures 2018

Written by: Bas Hollenberg | 21 September 2018

The withholding tax is aimed at preventing the Netherlands being used to an even greater degree as a conduit to tax havens once the dividend tax has been abolished.

Payroll Tax

Payroll tax measures 2018

Written by: Sean-Paul Smit | 21 September 2018

Ex-patriate workers in the Netherlands are eligible – subject to specific conditions being met – to collect a tax-exempt reimbursement from their employer for additional costs incurred owing to their temporarily having to reside outside their country of origin.

Parliamentary year

Parliamentary year 2018-2019 kicks off

Written by: Bas Hollenberg | 20 September 2018

The third Tuesday in September, or “Prince’s Day” as it is affectionately known, is the date of the state opening of the new Parliamentary year in the Netherlands and a day not only of pomp and circumstance, but one which involves the presentation of next year’s tax budget.

ruling practice

Dutch tax ruling practice to be made the subject of on-line consultation

Written by: Bas Hollenberg | 18 September 2018

The Tax and Customs Administration’s ruling practice has been a topic of debate domestically for some considerable time. A tax ruling is an (advance) agreement between the tax authorities and a tax payer in the context of which the former provide the latter with certainty regarding the fiscal consequences of particular juristic acts and/or actions on the latter’s part.

value-added tax

Recovery of value-added tax paid in 2017

Written by: Sean-Paul Smit | 1 September 2018

If you are a business owner who in 2017 made value-added tax payments in an EU Member State other than the Netherlands without having tax filing liability there, you have the option of recovering the value-added tax.

dba act

DBA Act inspection

Written by: Willemijn Houter | 18 August 2018

the Tax and Customs Administration intends by the end of the current year to have completed fact-finding missions at over a hundred principals to discuss the latter’s modus operandi where it concerns their contractors.

non-compete clause

How to read a non-compete clause

Written by: Bas Hollenberg | 17 August 2018

It is important when interpreting a non-compete clause in addition to examining the actual phrasing also to consider the significance of the clause in the perception of the parties involved and their warranted expectation of one another in this respect.

Mileage log

Mileage log

Written by: Sean-Paul Smit | 16 August 2018

Reconciliation and accuracy are essential in order for a mileage log to “make the grade”. Read the article for more info!

provisional refund

Adjustment of provisional refund

Written by: Stan Evers | 9 August 2018

If in the past you have successfully applied for a provisional income tax refund or provisional income tax assessment, you would do well from time to time to reassess your (financial cum fiscal) situation and communicate the necessary adjustments to the Tax and Customs Administration.

commercial property

Depreciation restriction for commercial property

Written by: Stan Evers | 3 August 2018

The calculation of the operating profit calls for allowances being made for a depreciation restriction where it concerns the value of commercial property.

dismissal

Going AWOL justifies (summary) dismissal

Written by: Bas Hollenberg | 2 August 2018

Employees cannot in principle have their employment contract legitimately terminated by their employer without their written consent unless the scenario at hand is one of summary dismissal, for which the employer must have urgent cause.

objection

Objection to “Box 3” levies

Written by: Stan Evers | 28 July 2018

Whenever the Tax and Customs Administration finds itself fielding a barrage of objections on a single theme, it has the option of dealing with all of these objections collectively provided the matter in dispute is identical between them.

reverse-charge mechanism

Application of reverse-charge mechanism

Written by: Sean-Paul Smit | 27 July 2018

There are scenarios in which the reverse-charge mechanism ensures that liability for payment of the value-added tax component comes to rest with the recipient rather than the supplier of the product or service.

tax credit

No supply? No input tax credit!

Written by: Sean-Paul Smit | 20 July 2018

It is obligatory for entrepreneurs to include turnover tax in the amounts they charge to their customers for goods (to be) supplied or services (to be) rendered.

air transport tax

Air transport tax

Written by: Sean-Paul Smit | 12 July 2018

The Netherlands intends to start charging charge air transport tax in 2021. Its preferred option would be the introduction of an unambiguous set of air transport regulations at EU level

Value-added tax registration numbers

Inclusion of BSN code in value-added tax registration number incompatible with privacy legislation?

Written by: Marcel Frazer | 10 July 2018

Value-added tax registration numbers issued by the Tax and Customs Administration to sole traders feature the latter’s citizen service number.

sole traders

Legislation governing position of sole traders being revamped

Written by: Bas Hollenberg | 6 July 2018

The government is continuing to grapple with the position of sole traders both fiscally and from a labour law perspective!

tax avoidance

Cross-border structuring

Written by: Bas Hollenberg | 5 July 2018

The first step is being taken of a European drive aimed at improving international taxation reconciliation and deterring tax avoidance.

Promotion of Research and Development Act

The Promotion of Research and Development Act of the Netherlands in 2017

Written by: Stan Evers | 22 June 2018

RVO.nl, the Netherlands Enterprise Agency, in 2017 allocated a total of € 1,455 million in rebates by virtue of WBSO, the Promotion of Research and Development Act of the Netherlands, to just over 21,000 Dutch businesses, 97% of them SMEs.

Crypto-currencies

Crypto-currencies and taxes

Written by: Bas Hollenberg | 21 June 2018

It cannot be ruled out given the speed of developments in the area of crypto-currencies that the fiscal qualification and treatment of crypto-currencies will be undergoing change.

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