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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 credits

Tax credits for foreign tax payers prompt parliamentary questions

Written by: Willemijn Houter | 25 January 2018

With effect from the first of January 2019, foreign tax payers will no longer receive the tax component of their tax credits as part of their payroll tax.

30% ruling

Interim evaluation of 30% ruling involves “150 kilometre criterion” being taken account of

Written by: Willemijn Houter | 14 December 2017

The 30% ruling provides for a special regime aimed at Dutch-based expatriate workers who boast particular skills that are in short supply in the domestic labour market.

company car

The older the company car, the lower-cost the ride?

Written by: Marcel Frazer | 19 October 2017

Employees who have the use of a company car have to live with the corresponding addition being made to their income!

option rights

Exercise of option rights by former Dutch resident

Written by: Marcel Frazer | 29 September 2017

Foreign employees boasting special skills who are posted to the Netherlands have the option of having their employer file a request for their admission to the 30% ruling.

addition

Change in addition regime for private use of company car?

Written by: Marcel Frazer | 17 August 2017

Do you use a company car in the reduced taxable value bracket? You may want to check the taxable income addition for the private use of the car.

value-added tax

Set-off of withholding taxes and value-added tax

Written by: Marcel Frazer | 27 May 2017

The option is available for businesses to set off their value-added tax credit for a particular month against their withholding tax charge for that month.

Motorcycle

Motorcycle as company car alternative?

Written by: Marcel Frazer | 7 May 2017

Are company motorcycles really an alternative for the company car?

suspended vehicle registration

Moderation of penalty for use of car with suspended vehicle registration

Written by: Marcel Frazer | 20 April 2017

During the suspended vehicle registration of a car or motorcycle, the vehicle should steer clear of the public road.

statutory minimum wage

Full statutory minimum wage entitlement from age 21

Written by: Marcel Frazer | 9 February 2017

Young adults age 21 and over are now being entitled to full statutory minimum wage, compared with 23 under the old legislation.

Addition

Addition for private use of company car and work-related expenses scheme

Written by: Marcel Frazer | 5 January 2017

It has been decided in contrast to 2016, when a variety of percentages still applied, with effect from 2017 to reserve the reduced car tax rate of 4% for newly registered company cars with zero CO2 emission.

Minimum wage

Minimum wage amounts and social insurance rates for 2017

Written by: Marcel Frazer | 22 December 2016

The minimum wage amounts are subject to six-monthly adjustment. Read more about the minimum wage of the start of 2017!

Act on Combating Sham Arrangements

Act on Combating Sham Arrangements

Written by: Bas Hollenberg | 19 May 2016

The Act on Combating Sham Arrangements had been in force since the first of July 2015 but some exceptions will be force since July, 1 2016.

zero tax addition

Zero tax addition vs. mileage log

Written by: Bas Hollenberg | 18 May 2016

Employee received an additional payroll tax assessment, while driving a company car with zero tax addition. Did he had to keep a mileage log for this car?

reduced duration

Reduced rule not discriminatory

Written by: Bas Hollenberg | 12 March 2016

The Supreme Court proceedings revolved around the question as to whether the penalty scheme involved any indirect of nationality-based discrimination.

150 kilometre limit

Final decision on 150 kilometre limit as part of 30% ruling

Written by: Bas Hollenberg | 11 March 2016

The European Court of Justice in response to Netherlands Supreme Court questions concerning the 150 kilometre limit as part of the 30% ruling.

Tax impact

Tax impact of private use of second company car

Written by: Bas Hollenberg | 3 March 2016

A reassessment may be omitted if proven there is no private use more then 500 kilometers.

jobs

Gap between jobs causes 30% ruling to be forfeited

Written by: Bas Hollenberg | 10 February 2016

A gap between jobs of three months or longer rightly causes the expat worker in question to forfeit his or her eligibility for the 30% ruling.

Sabbatical

Undertaking paid employment abroad while on sabbatical

Written by: Marcel Frazer | 4 November 2015

A Dutch-based employee who – without resigning her job – spent the three-month sabbatical she had been granted by her employer in the Netherlands working in Austria as a skiing instructor.

150 kilometre

Supreme Court upholds 150 kilometre minimum

Written by: Bas Hollenberg | 14 October 2015

The Advocate General to the Netherlands Supreme Court recently affirmed that the 150 kilometre minimum is to be upheld as part of the 30% ruling owing to there being no question of obvious overcompensation where the relevant tax regime is concerned.

purchase tax

Increase in purchase tax on plug-in hybrids

Written by: Bas Hollenberg | 28 August 2015

Answers to recently tabled Lower House questions have borne out that the purchase tax on plug-in hybrids is to be ratcheted up over the coming years.

responsibility

Ultimate responsibility for outstanding taxes

Written by: Bas Hollenberg | 21 August 2015

No matter what, a managing director always retains ultimate responsibility for a tax debt.

Addition

Addition, to add or not?

Written by: Bas Hollenberg | 6 August 2015

Can you the addition omitted when an obligation tells you to use the car for private?

tax ruling

Standard of expertise in 30% tax ruling context

Written by: Bas Hollenberg | 17 July 2015

If the norm is changed after entering the contract, will an employee still entitled to the 30% tax ruling? The inspector rejected a request.

work-related costs scheme

Check your work-related costs scheme periodically

Written by: Bas Hollenberg | 4 June 2015

We’re almost halfway through 2015. When preparing the first half year, check your work-related costs scheme too!

company car

Change of company car and additional tax charge for private use

Written by: Bas Hollenberg | 6 May 2015

What about the private use and the addition tax charge when switching from company car?

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