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No employment tax credit following a sick note
Sickness benefit payments are only regarded as income from current employment if
VAT treatment of renting out workspace to one’s own private limited company
Since 2009, a director and major shareholder has been letting out a study, the garage and an office in the basement…
Five years in a single invoice: tax relief lost
A holding company is deducting over €2 million in management costs. These have been invoiced by a
Payment for ERE certificates is not a wage
From 2026, private individuals with an electric car will be eligible for a reimbursement under certain conditions
Payment of wages to an employee under administration
An employer pays the salary directly to an employee. It later transpires that the employee
Allocating interest to the earliest acknowledgement of debt prevents a notional acquisition
A man gifts his son €100,000 on two occasions by way of acknowledgements of debt, on which he pays 6% annually
Repayment of capital must be arranged in advance, not retrospectively
In 2019, a director and major shareholder had his operating company pay out €116,324 from the
Anyone writing off a debt must first prove that it exists
A write-down of a receivable does not begin with the question of whether the loan is commercially sound,…
If the request is not ticked, the acquisition cost will not be carried forward
A director and major shareholder died in 2018 and his widow acquired all the shares in his private limited company. In…
The more lenient fines policy also applies to previous years
A woman did not submit an income tax return for 2011. In 2015, the tax inspector issued a
A black box in a company car is not a time clock
A muskrat trapper, who has been in post since 1994, is under supervision due to low catch rates and a high number of
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