News
Consider dividend payment in 2023
With effect from 2024, the AB rate will be increased from 26.9% to 31%. Is it advantageous...
Sustainability, also an issue in SMEs
In our article Have you started sustainability reporting yet? We talk about the upcoming...
Action point, if you borrow from your own private limited company
On 31 December 2023, the “knife” will fall for the first time under...
Supplement donation?
Did you make an endowment in 2022 to secure the utilisation of the “jubelton”...
Loss of value of inherited securities
The loss of value on an inherited securities portfolio is taken into account when calculating the...
Gift deduction waiver of volunteer allowance
Waiving a volunteer allowance in favour of a charitable organisation (ANBI) is,...
Healthy lunch untaxed anyway?
The Advocate General thinks so, but does the Supreme Court go along with this? And does it apply...
“Free” holiday hours written off from employees!
Untaken holidays expire after six months. Every employee has a legal right to...
No more temporary leases
Looks like a majority in the House of Representatives in favour of the Fixed Rental Contracts Act...
KOR threshold not indexed
Everything is getting more expensive, so many entrepreneurs will realise higher turnovers. The threshold of the small...
Detour kilometres not substantiated
Mileage that is diverted must be itemised and substantiated in the mileage records for the car...
Charging company electric car
How high is the allowance the employer may give untaxed to the employee for...
It's spring!
Spring has arrived. Unfortunately, not really great spring weather yet, but the Spring 2023...
Free market on King's Day: what about VAT?
It's primal Dutch: the free markets on Koningsnacht and Koningsdag. But should you...
Flexible loan interest rate is not a home equity interest rate
Those deducting home interest must prove that conditions attached to it have been met. Burden of proof At...
Trips to personal trainer and golf not business-related
Zeeland West Brabant court ruled that the journeys an employee drove to his...