News
No tax-free allowance where the actual return is taken into account
In 2023, a man and a woman had only bank and savings balances totalling €…
Paying extra for duty-free cigarettes
A man arrives at Schiphol from India and is checked by Customs. At…
No more working tax credit on certain benefits
From 1 January 2027, the rules on combining wages and
Creative argument against Box 3 falls flat
A taxpayer argues that the Box 3 levy is invalid because the law does not explicitly
More time to apply for benefits for 2025
The application deadline for housing benefit, healthcare benefit and the child-related budget for 2025 has been extended by four
A leaking roof prevents a tax deduction
An entrepreneur is claiming an input VAT deduction. However, part of his records has been lost
From compulsory to voluntary: end of pension contribution tax relief
An employee was compulsorily insured in Luxembourg until 2017 and accrued pension rights there. After that…
Restructuring a loan as a payment does not save the tax deduction
A private limited company runs a temporary employment agency and a handyman business. The sole shareholder is a woman, who
Purchase agreement for a new home: no Box 3 tax liability
A woman is selling her home. In the same year, she enters into a provisional sale agreement for a
A handful of emails results in a perfectly standard wage
A director and major shareholder claims that, due to heart problems, he did not carry out any work for his private limited company. Therefore,
Fictitious disposal of a substantial interest upon death
A woman dies in 2020. The tax inspector issues an income tax assessment, in which he
The tax authorities are permitted to request information from around the world
The inspector’s power to request information directly is not subject to territorial restrictions
Additional assessment partially set aside following late tax assessment
The power to issue a supplementary assessment expires five years after the date on which…
A signature on the declaration of voluntary disclosure proves intent
A woman, together with her husband, signs a voluntary disclosure form for foreign assets amounting to just over
Law on excessive borrowing passes initial scrutiny
A director and major shareholder borrows over seven tonnes from his own private limited company. The amount in excess of the statutory…
No employment tax credit for sickness benefit following termination of employment
A person is entitled to the working tax credit if they receive income from employment. Since 1 January 2020, a