News
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,...
FASTER
The European Council has adopted the FASTER directive. Unfortunately, we have to wait until 2028 before we...
Provisional assessment 2025
Tax authorities warn not to pay tax on provisional assessment of income tax/ national insurance contributions 2025 before...
Villataks
The North Holland District Court has ruled that the “Villataks” do not violate the ECHR....
Public benefit activities insufficiently substantiated
Another ruling on whether a foundation qualifies as an ANBI. North Holland court rules...
Trailing tax
A trailing tax does not seem to be a quick fix to the politicians' spearhead issue of...
State Council: new box 3 is too difficult
The Council of State (RvS) has issued its opinion on the draft Bill...
No periodic gift after end of agreement
Gifts made after the end of the term of the agreement no longer qualify...