News
What is commuting?
Court of Appeal of The Hague ruled on the question of what, in the context of the...
Spanish bank accounts rightly taxed in the Netherlands
Court of Appeal of The Hague rules that assets held by a resident of the Netherlands in Spanish...
Waiver profit not exempted
Zeeland-West Brabant District Court rules that the burden of proof for the remission profit exemption has not been met. The case ...
Carpenters are self-employed
Den Bosch Court of Appeal recently ruled that carpenters who install garden sheds do not qualify as employees,...
Owner-occupied holiday home taxed
In the new system for levying income tax on income from savings and...
More rulings on box 3
Today, the Supreme Court handed down another 4 judgments on box 3. These judgments...
Modernisation of child labour rules
There is a proposal to modernise the Further Regulation on Child Labour (NRK) which focuses...
Basic Disability Insurance for the Self-employed Act
Outgoing Minister Van Gennep has presented the proposal for the Basic Disability Insurance Act for the Self-employed (BAZ) in...
Start-up time employees paid work time
On 7 June 2024, Advocate General (AG) De Bock advised the Supreme Court that the decision...
Recharged insurance costs
Zeeland-West Brabant court rules that the premium charged by the hospital to medical specialists for the...
Employer respond on time, otherwise open-ended contract
In a recent ruling, the court made it clear that employers need to respond in a timely and reasoned...
Supreme Court again rejects flat-rate levy box 3
The Supreme Court this morning issued the long-awaited rulings in 5 judgments on box 3....
(How much) dividend payout in 2024?
In the outline agreement of the coalition PVV, VVD, NSC and BBB, the substantial interest rate...
Healthy lunch still targeted exempt from payroll tax
The Supreme Court has overturned the ruling of Court of Appeal of The Hague, ruling that the...
No “look-through approach” in valuation of certificates?
The Advocate General (A-G) to the Supreme Court has concluded that the “look-through approach” should not be...
RB advises pro forma objection to box 3
The RB (Register Belastingadviseurs) advises against final income tax assessments for 2023, in which income from...