News
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...
Cabinet increases mortgage interest deduction
That is the headline used by several news outlets, with the addition “for higher incomes”....
Child labour rules changed
The Further Regulation on Child Labour (Nrk) has been amended with effect from 18 November 2024 in the...
Unequal equity interest: secured
Gelderland court confirmed that DGAs with unequal interest in a BV are compulsorily insured...
Tax plan 2025 adopted
The House of Representatives yesterday passed the Tax Bill 2025. In this article, a brief...
Court reduces Vpb tax interest
In a recent ruling, the North Netherlands court ruled that the tax imposed on a corporate income tax (Vpb) assessment...
Gift tax exemptions (update 2025)
The full text of this fact sheet is available in pdf format. The person who makes a donation or...
END-OF-YEAR TIPS 2024
With just a few weeks to go until Christmas, the question comes to many...
Charging company car
The Inland Revenue has updated the knowledge group position papers on charging the company car....
Small business scheme VAT (2025)
This fact sheet is also available in pdf format. With effect from 1 January 2025, the...
Letters on box 3
The Inland Revenue has been sending out letters about box 3 in recent days. In response to...
No 0% VAT on collection transactions
Gelderland District Court rules that the Inland Revenue was right to apply the 0% rate to takeaway transactions...