News
Finance clarifies policy on ANBIs
In the ANBI Decree, the State Secretary of Finance has set out a number of aspects concerning the ANBI...
Temporary law on transparency turboliquidation becomes permanent
Outgoing State Secretary Struycken indicated in a letter to the House that the Temporary Act...
Donations can be (source of) income
The Inland Revenue's ROW knowledge group has published a position paper on whether donations...
Stamrecht payment not in lieu of management remuneration
The case in which District Court of The Hague recently ruled concerns a director-major shareholder (dga) who had all...
Business rides not proven
An employee has not convincingly demonstrated that trips in the company car are business...
Box 3: what action should you take?
The Tax Office sends out invitation letters to report the actual return on your assets that...
Court looks through rental to BV children
Arnhem-Leeuwarden Court of Appeal has ruled that the interposition of a BV of the children has little...
Objectivity of expenditure insufficiently substantiated
An entrepreneur, who operates an administration and tax advisory firm, did not have the arm's length of chargeable...
Investment not made by BV
The fact that the BV is paying does not mean that the investment was made by the BV...
Employers beware: new scheme to reduce WIA backlogs
More and more employers are running into it: the UWV's WIA decision comes too late. This causes...
More protection for employees in restart bankruptcy
On 11 July 2025, the council of ministers agreed to a bill that would strengthen the position of...
7.3% interest on family loan is impractical
Den Bosch court rules that an interest rate of 7.3% on a family loan is impractically high....
Independently usable floor not a separate dwelling
Amsterdam Court of Appeal ruled that an independently usable floor is not a separate dwelling. Temporary...
Pro rata VAT not based on actual use
A landlord of self-storage boxes wants to deviate from the main rule for determining the pro...
AI in the workplace? What you really need to know as an employer
Imagine: you use a smart system that sorts job applications for you. Or a...
BV does not avoid risks of false self-employment
The Chamber of Commerce notes in its Trend Report Q2 2025 that entrepreneurs are increasingly choosing...