News
Single parent credit through any employer/benefit agency
Until 2023, only the SVB may apply the single parent credit when withholding...
End of statutory minimum monthly wage and sharp rise
From 1 January 2024, there will no longer be a statutory minimum monthly wage. The government...
Final assessment required for provisional loss relief
A negative income (loss) is offset against the positive income over: Savings income...
Fixed tenancy law passed
On 14 November 2023, the Senate passed the own-initiative Bill on Fixed Lease Agreements. The...
Maximum 15% foreign withholding tax credit
Arnhem-Leeuwaarden Court of Appeal has (once again) confirmed that up to 15% of foreign withholding tax may be credited against...
Severance pay is taxable income
An employee who is dismissed is often entitled to a transition allowance. That compensation is taxed...
Tax schemes for expats curtailed
Tax breaks for expats will be curtailed. This follows the acceptance...
DGA does not prove oral agreement
A DGA fails to convince Court of Appeal Amsterdam that he...
Employer's duty to inform on tax changes
The Supreme Court has ruled that on the employer, by virtue of good employment practice, the...
End-of-year tips 2023
Should the inspector consult other files?
Main rule is that, when imposing assessments, the inspector should only file the file of the...
New model agreement ZZP-ers in construction and infra
The Inland Revenue has published a new approved model agreement for ZZP-ers in construction and infra....
Tax plans 2024 changed!
At the very last minute, the tax plans for 2024 have been changed on several counts! With...
Hourly rate volunteer scheme up
From 2024, the hourly rate for the volunteer scheme will be increased by €0.50. But...
The difference between a Management Buy-Out and a Management Buy-In
In addition to the types of buyers we mentioned in an earlier article called Selling to a strategic...
BUA threshold calculation changed
The last VAT return period is already running for many entrepreneurs. For that period, it should be considered whether...