News
Foundation responsible for payroll tax on leased restaurant
A trust rents a property in which a restaurant is situated. On paper, the restaurant is
A claim against a child does not count as bank assets for Box 3
In her tax return, a woman declares a substantial amount of assets, including mortgage-backed
A judge may disregard an authorisation submitted too late
On 22 July 2024, a consultancy firm is to lodge an appeal against an additional tax assessment by the…
Annuity payments are correctly classified in Box 1
A man receives payments from several annuity insurance policies. The tax inspector taxes these amounts
Cash bonus instead of share options: is it permissible to recognise a provision?
Five employees are granted conditional rights by their employer’s French parent company
Limits on the recovery of civil service negligence through the Income Tax Act
In 2020, a brother and his sister each own half of the shares in…
Pay tax that has not been deducted is also not included in the wages received
A director and major shareholder has declared a salary of €29,880 for 2023, with €7,442 in…
A shed attached to the property, paid for by the private limited company, constitutes a distribution of profits
A director and major shareholder is the indirect sole shareholder of a private limited company which, until 2014, operated a petrol station and…
The rate adjustment to a continued pension does not constitute discrimination
A taxpayer and his wife separated in 1992. He pays his ex…
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