News
Repayment of capital must be arranged in advance, not retrospectively
In 2019, a director and major shareholder had his operating company pay out €116,324 from the
Anyone writing off a debt must first prove that it exists
A write-down of a receivable does not begin with the question of whether the loan is commercially sound,…
If the request is not ticked, the acquisition cost will not be carried forward
A director and major shareholder died in 2018 and his widow acquired all the shares in his private limited company. In…
The more lenient fines policy also applies to previous years
A woman did not submit an income tax return for 2011. In 2015, the tax inspector issued a
A black box in a company car is not a time clock
A muskrat trapper, who has been in post since 1994, is under supervision due to low catch rates and a high number of
No tax-free allowance where the actual return is taken into account
In 2023, a man and a woman had only bank and savings balances totalling €…
Paying extra for duty-free cigarettes
A man arrives at Schiphol from India and is checked by Customs. At…
No more working tax credit on certain benefits
From 1 January 2027, the rules on combining wages and
Creative argument against Box 3 falls flat
A taxpayer argues that the Box 3 levy is invalid because the law does not explicitly
More time to apply for benefits for 2025
The application deadline for housing benefit, healthcare benefit and the child-related budget for 2025 has been extended by four
A leaking roof prevents a tax deduction
An entrepreneur is claiming an input VAT deduction. However, part of his records has been lost
From compulsory to voluntary: end of pension contribution tax relief
An employee was compulsorily insured in Luxembourg until 2017 and accrued pension rights there. After that…
Restructuring a loan as a payment does not save the tax deduction
A private limited company runs a temporary employment agency and a handyman business. The sole shareholder is a woman, who
Purchase agreement for a new home: no Box 3 tax liability
A woman is selling her home. In the same year, she enters into a provisional sale agreement for a
A handful of emails results in a perfectly standard wage
A director and major shareholder claims that, due to heart problems, he did not carry out any work for his private limited company. Therefore,
Fictitious disposal of a substantial interest upon death
A woman dies in 2020. The tax inspector issues an income tax assessment, in which he