Toggle navigation

Contact

Call our advisers
+31(0)20-344 5900,

Or send us an email
info@koppeladvies.nl

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.

WKR

Are you ready for the “standard practice criterion” for WKR purposes?

Written by: Stan Evers | 6 November 2017

The month of January is when you will have to file your payroll tax return, to render account of your overrun – if any – of the free margin as per WKR, the work-related expenses scheme.

turnover tax

Burden of proof in corroboration of turnover tax relief rests with tax payer

Written by: Marcel Frazer | 4 October 2017

The court concluded that a tax payer’s failure to render it plausible using objective data that turnover tax relief entitlement existed was to result in said tax payer being regarded as lacking such entitlement.

sole tradership

Retroactive contribution to private limited-liability company of sole tradership operations

Written by: Willemijn Houter | 1 September 2017

September is the right time for business owners to weigh up whether they should for the time being continue operating as a sole tradership or adopt private limited-liability company status.

child benefit

Child’s side job may cause parent to forfeit child benefit

Written by: Willemijn Houter | 1 August 2017

Your child is likely to take on, or start looking for, a side job as soon as he or she has turned 16. What does that mean for the child benefit?

BVBA

Director-cum-controlling shareholder of Belgian private limited-liability company

Written by: Marcel Frazer | 6 July 2017

It was the BVBA’s director-cum-controlling shareholder by whom the duties in question had effectively been performed.

mortgage loan

Prepayment of mortgage loan interest

Written by: Willemijn Houter | 4 June 2017

Are you paying interest on your mortgage loan without qualifying for mortgage interest relief?

pension

Salary arrangements following phase-out of self-administered pension scheme

Written by: Willemijn Houter | 2 May 2017

Have you made up your mind about what to do now that your self-administered pension scheme is about to become a thing of the past?

interest

How to avoid paying interest on self-assessment taxes

Written by: Bas Hollenberg | 3 March 2017

An additional assessment and/or paying your taxes to late, can lead to tax interest! Read more in our new tip of the month.

gift tax

Gift tax filing duty

Written by: Bas Hollenberg | 7 February 2017

If you were the recipient of one or more giftings in 2016, make sure that you file the corresponding gift tax return by the first of March 2017 at the very latest!

Customary salary

Customary salary in 2017

Written by: Bas Hollenberg | 12 January 2017

Do you want to know more about the customary salary in 2017?

pension schemes

Director-cum-controlling shareholder pension schemes: get ready for 2017!

Written by: Bas Hollenberg | 3 October 2016

Are you aware of the impact of the revised 2017 legislation of the director-cum-controlling shareholders’ pension schemes?

EU value-added tax

EU value-added tax rebate application

Written by: Sean-Paul Smit | 5 September 2016

Please remember to file your application in good time as the recipient EU Member State(s) may refuse to entertain tardy requests.

Tax relief

Reliable time record essential for sole trader’s tax relief

Written by: Bas Hollenberg | 4 August 2016

Tax relief for sole traders is available subject to compliance with the time criterion. He or she can do this using verifiable time records.

cross-border workers

Application of compensatory scheme for cross-border workers

Written by: Bas Hollenberg | 8 July 2016

The tax has been applied since January 1, 2012 and contains a compensation scheme for Dutch cross-border workers.

start-ups

New rules regarding customary pay regulation for start-ups

Written by: Bas Hollenberg | 2 June 2016

The Netherlands as the epicentre of start-ups worldwide: this is exactly what Startup Fest Europe aims to achieve – and it’s leaving no stone unturned to get there. Henk Kamp, the Dutch Minister of Economic Affairs, had the pleasure of announcing at the event that an additional 50 million euros had been set aside in […]

financial statements

Digital filing duty for financial statements

Written by: Bas Hollenberg | 4 May 2016

The digital filing duty for financial statements, should take effect on the first of July 2016.

First of may

First of May 2016

Written by: Bas Hollenberg | 4 April 2016

On the first of May 2016, the VAR will disappear and will be the deadline to fill in your income tax return!

gift tax

Gift tax exemption

Written by: Bas Hollenberg | 1 March 2016

As the increased gift tax exemption regime (for giftings of up to 100,000 euros) will once more apply in 2017!

VAR declaration

“VAR” declaration about to be abolished

Written by: Bas Hollenberg | 3 February 2016

The VAR declaration (or Independent Contractor Status declaration) is being abolished with effect from 1 May next.

Expense Allowance

Expense Allowance

Written by: Bas Hollenberg | 4 January 2016

Employers will be under the obligation with effect from the first of January 2016 to ensure that pay slips should include an expense allowance itemisation.

standard practice criterion

Untaxed bonus involving standard practice criterion

Written by: Bas Hollenberg | 1 December 2015

It is permissible for employers to hand out tax-exempt end-of-year bonuses as part of the 1.2% free margin. But keep the standard practice criterion in mind!

Declaration of Independent Contractor Status

Declaration of Independent Contractor Status beyond 1 January 2016

Written by: Bas Hollenberg | 2 November 2015

The introduction of the sample agreement has been postponed until 1 April 2016.

Value-added tax

Value-added tax on irrecoverable outstandings

Written by: Bas Hollenberg | 4 October 2015

As the duped supplier you have the option of applying for restitution of any such irrecoverable value-added tax.

foreign value-added tax

Recovery of foreign value-added tax

Written by: Bas Hollenberg | 2 September 2015

If you are entitled to recovering value-added tax paid in another EU Member State in 2014, please do before the end of September!

tax benefit

Income tax return and tax benefit claim

Written by: Bas Hollenberg | 3 August 2015

The deadline for those who earlier this year, before the first of May, successfully applied for an extension of time to file their income tax return for the year 2014 is set to elapse at midnight on 31 August next. Please make sure before actually submitting your tax return that you have put in claims for […]

Send this to a friend