News
Key tax changes 2024
The Senate on 19 December 2023 passed the bills containing the tax plans for 2024...
Frontier worker issue
State Secretary Van Rij briefed the House in a letter on developments regarding the...
Substantial salary increase for DMS
The minimum salary to be received by a DGA from his BV(s) will be increased with effect from...
Tax value meal in 2024: €3.90
High inflation is (obviously) also visible in tax valuation norms. For instance, the standard amount...
Report amounts paid to third parties
Entrepreneurs, who are liable to withholding tax for payroll taxes, must declare by February 1, 2024,...
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...