News
No Box 3 for an unlet second home
The Court of Appeal in Den Bosch has ruled that no income tax may be levied on notional income from…
Financing the purchase price
Suppose you have your eye on a business that you might want to take over. You have…
Have you started work on the sustainability report yet?
The European Commission recently adopted the Corporate Sustainability Reporting Directive (CSRD) and the…
Energy Costs Allowance (TEK) Helpdesk now open
Since 21 March 2023, it has been possible for businesses that use large amounts of gas and electricity…
A corporate tax group with effect from 1 January 2023: there’s still time!
Please bear in mind that a request has a maximum retroactive effect of three…
Flat-rate returns for Box 3 for 2022 announced
State Secretary Van Rij of the Ministry of Finance has, as part of the redress scheme for 2022…
Benefit recipients and the volunteer scheme
Volunteers receiving benefits may have to repay part of their benefits if they receive a volunteer allowance. According to…
Roadmap for the repayment of coronavirus-related debts
No fewer than 103,514 business owners are behind with their coronavirus-related debt repayments. 21,997 business owners have…
No VAT on car club membership fees
The North Holland District Court has ruled that, with regard to the membership fee for an association of…
Test case concerning investments in Box 3 in 2022
The VEB has announced that it will launch test proceedings regarding the rate of return on investments in 2022…
PSF arrangement separate VAT performance
The Amsterdam Court of Appeal has ruled that the parking element in a PSF arrangement is treated for VAT purposes as…
Prenuptial agreements in the event of death
Is it permissible, in the event of the death of one of the spouses…
Sale to a strategic buyer or an investment firm
If you are considering selling your business, it is important to check…
Flat-rate VAT payment solar panels
The Tax and Customs Administration has expanded the table used for the flat-rate payment of…
Expat should not pay costs too early
Expatriates who become tax residents of the Netherlands may claim personal allowances against their income…
No increase in corporation tax interest after all!
On 9 February, we wrote about the increase in the rate of tax interest as of…