News
Depreciation up to 20%
An entrepreneur may deduct up to 20% per year from the acquisition or production costs of
The letting of commercial premises does not qualify for the BOR
A father died in November 2016, leaving his son and daughter as his heirs,…
A foundation that supports disciplinary tribunals is a VAT-registered business
A foundation supports the disciplinary tribunals for the legal profession. The Netherlands Bar Association
Closing price of the previous month permitted when valuing dividends in foreign currency
A Dutch private limited company receives a dividend from its Chinese subsidiary. It values the
Calculating cost price: from total hours to productive hours
In our previous article, “Calculating cost price: start with working days”, we
No Box 3 reduction for those who did not lodge an objection in 2017–2020
A tax assessment in which too much income tax was paid for the years 2017 to 2020 inclusive…
Act introducing a legal presumption of an employment contract based on an hourly rate passed
The Senate has passed the bill introducing a legal presumption of an employment contract on the basis of
General ledger entries are not sufficient for input VAT deduction
A private limited company paid substantial amounts of input VAT over the years 2014 to 2017 inclusive…
Beneficiary acceptance does not provide protection against inheritance tax
A woman dies in 2022, leaving behind a will drawn up in 1986. In it, she names…
Ceasing to make calls constitutes an irregular termination
The employer’s decision to no longer employ a worker on a zero-hours contract…
Income redistribution leads to higher tax rates
A married couple are requesting a reallocation of their joint income components for 2019. The
Crypto investment in the name of a director and major shareholder is not tax-deductible for a private limited company
A director and major shareholder enters into an agreement to purchase crypto tokens. The private limited company pays the purchase price…
Supreme Court broadens scope for challenging tax liabilities
A consultant is overseeing the reorganisation of a group of companies. The companies are going into liquidation.
Preliminary contents of the 2027 Tax Plan
The provisional contents of the 2027 Tax Plan package provide an initial glimpse of the forthcoming
Fine is waived following an acquittal in criminal proceedings; additional tax assessment remains in force
In 2017, a recycling company paid over €1 million to two private limited companies for the supply of…
Polish handyman has a permanent base in the Netherlands
A Polish entrepreneur runs a handyman business and carries out renovation, plastering and