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End-of-year tips 2023

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Should the inspector consult other files?

Main rule is that, when imposing assessments, the inspector should only file the file of the...

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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....

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Tax plans 2024 changed!

At the very last minute, the tax plans for 2024 have been changed on several counts! With...

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Hourly rate volunteer scheme up

From 2024, the hourly rate for the volunteer scheme will be increased by €0.50. But...

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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...

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BUA threshold calculation changed

The last VAT return period is already running for many entrepreneurs. For that period, it should be considered whether...

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Digital incorporation of BV possible from 2024

After the House of Representatives, the Senate too agreed on 27 June 2023 to...

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Rules ZZP-ers clarified

The Cabinet has submitted the bill Clarifying Assessment of Employment Relationships and Legal Presumption for consultation. This (draft) bill...

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Volunteer scheme increased

From 2024, the amounts of the volunteer scheme will be increased. Indexation The amounts of...

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Deduction of gifts from BV abolished

With effect from 2024, the deduction will be abolished for gifts made by a...

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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...

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Further increase in box 2 rate: consider dividend payment in 2023

As we announced earlier, the government planned to introduce the...

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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...

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Top 10 princess day 2023

Which major tax proposals came out of outgoing minister Kaag's suitcase on Budget Day 2023,...

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Divided car does abuse of right

North Holland court rules that dividing a car qualifies as abuse of right Begin...

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