News
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...
Model agreement free replacement expires
The Inland Revenue reports that it is withdrawing approval for the model agreement(s) with free substitution per...
WOZ value is leading
In an expert panel opinion, the Tax and Customs Administration confirms that the WOZ value set by the local authority is the determining factor…
Overdraft debt = fair market value
An excess gift liability is not valued in accordance with tax valuation rules. This has been confirmed by an expert group…
Who does money in an and/or account belong to?
Just because money is held in a joint account does not necessarily mean that it belongs to both account holders…