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Annuity payments are correctly classified in Box 1
A man receives payments from several annuity insurance policies. The tax inspector taxes these amounts
Cash bonus instead of share options: is it permissible to recognise a provision?
Five employees are granted conditional rights by their employer’s French parent company
Limits on the recovery of civil service negligence through the Income Tax Act
In 2020, a brother and his sister each own half of the shares in…
Pay tax that has not been deducted is also not included in the wages received
A director and major shareholder has declared a salary of €29,880 for 2023, with €7,442 in…
A shed attached to the property, paid for by the private limited company, constitutes a distribution of profits
A director and major shareholder is the indirect sole shareholder of a private limited company which, until 2014, operated a petrol station and…
The rate adjustment to a continued pension does not constitute discrimination
A taxpayer and his wife separated in 1992. He pays his ex…
Self-Employment Act provides greater clarity for self-employed people
The Self-Employed Persons Act, which is expected to come into force in January 2028, aims to…
Government sets out tax changes to Box 3, purchasing power and social security
The Government has sent a revised draft budget to the House of Representatives. The proposals
Wtta: new rules on the secondment of staff
The Act on the Admission and Supply of Workers (Wtta) stipulates that companies may now only
VAT on legal defence costs incurred in corruption investigations is deductible
An international parent company engages lawyers and advisers when authorities in the
Compulsory insurance for directors due to unequal shareholdings
In 2014, a number of radiologists converted their partnership into a company, in which each radiologist
A business with small profits is still a business
A man is a partner in a general partnership engaged in arable farming. The tax inspector considers the business to be…
Low-interest loan appears to have been overvalued
A finance company receives a receivable of $ 207.7 million within the group on a
Submitting an inheritance tax return on time only prevents interest being charged if the return is correct
An heir claims that she is not liable for tax interest on the inheritance tax due. The
No debt collection charges if the debt collection agency is not registered
From 1 October, debt collection agencies that are not registered will not be permitted to charge debt collection fees or
From November, an additional surcharge of €2 will apply to parcels from outside the EU
From 1 November 2026, importers will be required to pay a handling fee on