News
Tightening competition clause rules
The outgoing cabinet has published the Bill on modernisation of non-compete agreements for consultation. Competition clause It concerns...
Tax authorities to start enforcing (sham) self-employment again
From 1 January 2025, the Inland Revenue will start enforcing labour relations again. The soap opera...
Director liable due to errors in records
Directors who know that records contain technical errors should take action. Do they...
Filing incorrect tax return form
Zeeland-West Brabant court confirmed that the tax return obligation has not been met when the wrong tax return form...
What info do we need for your IB 2023 tax return
From 1 March 2024, we can file IB 2023 returns with the Inland Revenue. What information...
Tax authorities need to help better
The Inland Revenue should do a better job of helping people who do not file tax return(s). That is a conclusion from...
Gifts to parents
In recent days, there has been a lot of focus on the difference in taxation when children spend their...
Trade or hobby
A hobby may cost money, so goes the expression. This also applies when the hobby...
Yield% box 3 for 2023 final
The Ministry of Finance has set out the savings target for 2023 under the lump-sum savings...
Own contribution based on hours worked charged with VAT
An employer who charges employees a co-payment for services provided to employees,...
VAT on service costs for rented accommodation
Following a new decision by Finance on property and VAT, landlords of...
Maternity allowance correctly taxed as wages
Court in The Hague has ruled that the Tax Office was right to tax an ZEZ benefit as wages and...
Short stay rentals not sufficiently substantiated
Court of Appeal of The Hague ruled that only the request to the estate agent to sell the property...
New model Statement of data for payroll taxes
The Inland Revenue has made available a new model of the Statement of Data for 2024 for...
Settlement of work-related costs
The 2023 working expenses scheme must be implemented by employers no later than the second tax return period of 2024,...
Provisional assessment IB 2024
This week, more than 2 million Dutch people will receive the provisional income tax assessment for 2024...