News
VAT on garden construction not deductible
Zeeland-West Brabant District Court concludes that VAT on landscaper's invoices is not (partly) deductible....
What do we need for your 2024 IB return?
From March 1, 2025, income tax returns for 2024 can be prepared and submitted to...
Repair of an error must be substantiated
North Holland court rules that a loss claimed using the error theory is insufficient...
Court also finds car dividends an abuse of right
For the first time, a court has also concluded that the transfer of a car against...
Replenish VAT within 8 weeks
With effect from 1 January 2025, a VAT supplement must be submitted within eight weeks to...
Flat returns box 3 for 2025
The (provisional) rates of fixed returns for 2025 for box 3 have been announced....
Driver is self-employed or employee?
When we talk about risks concerning self-employed workers, we often look at payroll taxes and...
Driver's subsistence allowance remains exempt
The Inland Revenue has extended the approval under which the CLA allowance for subsistence expenses is...
Selling a van? Pay attention to the BPM
Entrepreneurs selling (or trading in) their van would be wise to establish (or have established)...
Energy list 2025
Besides the Environment List, the Energy List for 2025 has also been announced. This list includes the...
Transfer tax rates
Anyone who acquires (notional) property pays transfer tax. Meanwhile, we have to pay 5 rates in the...
Environmental List 2025
The list of business assets for which MIA and vamil can be claimed, the environment list, for 2025...
Pay default fines e-commerce
With effect from 1 January 2025, the Inland Revenue will start imposing payment default penalties under...
How then? Enforcing (sham) self-employment
The Inland Revenue has published the Enforcement Plan for Labour Relations 2025. In this document, the Tax Authority indicates...
VAT on supply of goods to consumers abroad (e-commerce)
This note is also available in pdf format On 1 July 2021, the Act Implementing Directives...
No salary increase for DMS
The Inland Revenue has announced the various standard amounts and flat rates applicable for payroll tax for 2025,...