News
Even after loss set-off, the allocation cannot be adjusted
A man and a woman are each other’s tax partners. In 2016, the tax inspector…
Personal training for directors and the health and safety exemption
A private limited company is issued with a supplementary assessment for payroll tax, including tax interest and a late payment penalty.
Investing blindly in a trading bot costs an entrepreneur a tax deduction
An entrepreneur is investing over €60,000 in a trading bot that generates a return of 10 to 20% per month
Depreciation up to 20%
An entrepreneur may deduct up to 20% per year from the acquisition or production costs of
The letting of commercial premises does not qualify for the BOR
A father died in November 2016, leaving his son and daughter as his heirs,…
A foundation that supports disciplinary tribunals is a VAT-registered business
A foundation supports the disciplinary tribunals for the legal profession. The Netherlands Bar Association
Closing price of the previous month permitted when valuing dividends in foreign currency
A Dutch private limited company receives a dividend from its Chinese subsidiary. It values the
Calculating cost price: from total hours to productive hours
In our previous article, “Calculating cost price: start with working days”, we
No Box 3 reduction for those who did not lodge an objection in 2017–2020
A tax assessment in which too much income tax was paid for the years 2017 to 2020 inclusive…
Act introducing a legal presumption of an employment contract based on an hourly rate passed
The Senate has passed the bill introducing a legal presumption of an employment contract on the basis of
General ledger entries are not sufficient for input VAT deduction
A private limited company paid substantial amounts of input VAT over the years 2014 to 2017 inclusive…
Beneficiary acceptance does not provide protection against inheritance tax
A woman dies in 2022, leaving behind a will drawn up in 1986. In it, she names…
Ceasing to make calls constitutes an irregular termination
The employer’s decision to no longer employ a worker on a zero-hours contract…
Income redistribution leads to higher tax rates
A married couple are requesting a reallocation of their joint income components for 2019. The
Crypto investment in the name of a director and major shareholder is not tax-deductible for a private limited company
A director and major shareholder enters into an agreement to purchase crypto tokens. The private limited company pays the purchase price…
Supreme Court broadens scope for challenging tax liabilities
A consultant is overseeing the reorganisation of a group of companies. The companies are going into liquidation.