News
Self-Employment Act provides greater clarity for self-employed people
The Self-Employed Persons Act, which is expected to come into force in January 2028, aims to…
Government sets out tax changes to Box 3, purchasing power and social security
The Government has sent a revised draft budget to the House of Representatives. The proposals
Wtta: new rules on the secondment of staff
The Act on the Admission and Supply of Workers (Wtta) stipulates that companies may now only
VAT on legal defence costs incurred in corruption investigations is deductible
An international parent company engages lawyers and advisers when authorities in the
Compulsory insurance for directors due to unequal shareholdings
In 2014, a number of radiologists converted their partnership into a company, in which each radiologist
A business with small profits is still a business
A man is a partner in a general partnership engaged in arable farming. The tax inspector considers the business to be…
Low-interest loan appears to have been overvalued
A finance company receives a receivable of $ 207.7 million within the group on a
Submitting an inheritance tax return on time only prevents interest being charged if the return is correct
An heir claims that she is not liable for tax interest on the inheritance tax due. The
No debt collection charges if the debt collection agency is not registered
From 1 October, debt collection agencies that are not registered will not be permitted to charge debt collection fees or
From November, an additional surcharge of €2 will apply to parcels from outside the EU
From 1 November 2026, importers will be required to pay a handling fee on
Draft Bill on Tax Incentives for Start-ups and Scale-ups
Start-ups and scale-ups often lack the financial resources to offer employees a competitive
Other proposals
Fewer rules: ‘More freedom for people and businesses, and a government that doesn’t stand in the way, but…’
Changes to Environmental Taxes
Increase in the tax rate on tap water The tax on tap water is levied
Changes to Transfer Tax
Reduction in the standard residential property transfer tax rate from 8% to 7% The rate of the
Changes to VAT and excise duty
Prices for ornamental plants and hot-air balloon rides. Ornamental plants include flower bulbs, flowers and plants
Payroll Tax Measures
Tax-free travel allowance reduced to €0.25 The specific exemption for travel expenses is being reduced by