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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.

Business owner, yes or no?

Written by: Willemijn Houter | 5 February 2018

Having worked for two cooperatives, B and C, as an administrative and tax consultant until 2008 (under a fictional employment format for payroll tax purposes), stakeholder Z together with his business partner A has since been a participant in and board member of said two cooperatives.

supplementary value-added tax returns

Digital filing of supplementary value-added tax returns

Written by: Stan Evers | 12 January 2018

2018 is off to a good start in that the Tax and Customs Administration is making headway in its digitisation efforts. This has rendered the filing of supplementary value-added tax returns an exclusively digital affair since the first of January of this year.

value-added tax returns

Digital adjustment of value-added tax returns

Written by: Willemijn Houter | 25 October 2017

Only digital (supplementary) value-added tax returns may be filed by business owners from the first of January 2018 onwards.

Turnover tax

Turnover tax rebate

Written by: Marcel Frazer | 3 September 2017

A business owner is entitled to being refunded for turnover tax on supplies and services the remuneration for which he has not, and will never, collect.

small business scheme

The non-domestic business owner and the small business scheme

Written by: Sean-Paul Smit | 2 September 2017

The small business scheme forms part of the turnover tax regime in the Netherlands and mitigates the turnover tax to be remitted by natural persons

tax returns

Why it makes sense to file monthly rather than quarterly tax returns

Written by: Willemijn Houter | 21 August 2017

The majority of business owners in the Netherlands “ go with the quarterly flow” where it concerns the filing of their turnover tax returns. Have you ever considered switching to monthly filing? You may find it surprisingly helpful!

Reverse-charge mechanism

Reverse-charge mechanism

Written by: Marcel Frazer | 8 August 2017

The director shareholders familiarity with the cleaning industry should have ensured his being au fait with the prevailing reverse-charge mechanism.

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.

zero rate

Denial of application of zero rate for turnover tax

Written by: Marcel Frazer | 11 May 2017

The application of the zero rate is required to be evidenced by the accounts and records maintained by the owner of the business which has applied the zero rate.

accounting records

Less-than-perfect accounting records

Written by: Marcel Frazer | 9 April 2017

An audit by the Tax and Customs Administration of the accounts of a hospitality business revealed that the detailed order information has been deleted from the accounting records.

A comprehensive guide to tax in the Netherlands

Written by: Bas Hollenberg | 29 March 2017

Each year, many international professionals come to the Netherlands to live and work, and rightly so. Our country is a fantastic place, with many business opportunities for those willing to seize them. But many visitors overlook a crucial detail: the fact that the Netherlands has one of the most complicated tax systems in the world. […]

lawyer’s fees

Value-added tax on lawyer’s fees

Written by: Marcel Frazer | 25 March 2017

The Court of Appeal in January of this year delivered its verdict in a case involving input tax deduction for lawyer’s fees by ruling that the value-added tax charged on legal advice fees should not be deductible as the tax payer in question had failed to render it sufficiently plausible that the value-added tax had related to his business operations.

performances

Single performance vs multiple performances

Written by: Sean-Paul Smit | 17 March 2017

The turnover tax regime calls for each individual performance to be separately addressed. There are situations in which separate performances may be regarded as a single act.

invoice

Invoice raised beforehand

Written by: Sean-Paul Smit | 10 February 2017

As the law does not dictate when exactly an invoice must be raised, it follows that this can be done in anticipation of the agreed consideration.

value-added tax rate

Reduced value-added tax rate for e-books

Written by: Marcel Frazer | 2 December 2016

Soon it will be permissible for EU Member States to introduce a reduced value-added tax rate for e-books and digital publications.

value-added tax counter

Launch of value-added tax counter for on-line trade

Written by: Marcel Frazer | 1 December 2016

The European Commission is about to launch a value-added tax counter. What shalll be the possibilities?

Value-added tax fraud

Value-added tax fraud

Written by: Marcel Frazer | 4 November 2016

An entrepreneur who took part in value-added tax fraud, is not entitled to a deduction or refund of related sales tax.

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.

supplementary tax return

Failure to file supplementary tax return

Written by: Bas Hollenberg | 22 August 2016

The accountant had repeatedly stressed the need for the company to file a supplementary tax return, the director refused to do so.

value-added tax rates

Single service liable for application of multiple value-added tax rates?

Written by: Bas Hollenberg | 17 August 2016

The Supreme Court of the Netherlands has tabled a prejudicial question with the European Court of Justice concerning the application of multiple value-added tax rates to a single service.

small business scheme

Small business scheme to be kept going

Written by: Bas Hollenberg | 23 July 2016

The Dutch State Secretary for Finance is not considering the abolition of the small business scheme forming part of the value-added tax regime.

liable for value-added tax

Games industry liable for value-added tax

Written by: Bas Hollenberg | 12 July 2016

Not all on-line sellers of game activation codes charge value-added tax, but electronic service provision is liable for value-added tax in the Netherlands.

recovery-value-added-tax-eu-member-states

Recovery of value-added tax from other EU Member States

Written by: Bas Hollenberg | 26 May 2016

Value-added tax payments made by business owners in EU Member States outside the Netherlands where the business in question does not file its taxes are eligible for recovery upon request from the Dutch Tax and Customs Administration.

European Commission

European Commission announces value-added tax overhaul

Written by: Bas Hollenberg | 16 April 2016

The European Commission has presented an action plan aimed at overhauling the value-added tax system. Click for more!

Crowdfunding

Crowdfunding

Written by: Bas Hollenberg | 16 December 2015

Crowdfunding is the practice of soliciting contributions from members of the community in order to get particular projects off the ground in which the donors thus have closer involvement. However, this does not necessarily bestow value-added tax exemption on crowdfunding.

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