News
Tightening of business succession regime from 2024 and 2025, action required?
As indicated in our article top 10 Budget Day 2023, there is a tightening of the...
Further increase in box 2 rate: consider dividend payment in 2023
As we announced earlier, the government planned to introduce the...
A-G Wattel concludes: law on restoration of rights box 3 violates fundamental rights
A-G Wattel concludes: law on restoration of rights box 3 is violation of fundamental rights On 18 September, the...
Top 10 princess day 2023
Which major tax proposals came out of outgoing minister Kaag's suitcase on Budget Day 2023,...
Divided car does abuse of right
North Holland court rules that dividing a car qualifies as abuse of right Begin...
Study expenses clause null and void
Central Netherlands court ruled that an employer cannot invoke the study expenses clause when...
Association contribution taxed with VAT?
Court of Appeal of The Hague rules that a motorbike owners' association of a...
Approval of debt restructurings extended
Outgoing State Secretary Van Rij has extended the temporary relaxation of the sanitation policy to 1 April...
Billing obligation ABC scheme changed
With effect from 2 September 2023, delivery by an intermediary in a simplified ABC delivery...
The rise of investment companies as buyers of SMEs
Investment companies, also known as private equity parties, are playing an increasing role within SME takeovers. Where there...
Cost of meals limited deductible
Costs of meals, which are not considered taxable wages, are limited deductible from the...
Only this year can grandparents rejoice
This year only, it is still possible to give an increased amount free of gift tax to...
Loan from partner is not a home equity loan
If one partner borrows from the other to finance the jointly purchased...
Commuting kilometres of home workers (update 22-8-2023)
Commuting by company car is considered for VAT...
Broadcaster does not sufficiently substantiate VAT deduction
An employment agency deducts VAT on housing for foreign workers, but substantiates this...
No new WOZ assessment for heirs
In our article WOZ value is leading, we cite the possibility that heirs may have to pay the municipality...