News
The irregular hours allowance is part of the pay
Tax courts regularly hand down judgements in cases where the outcome is a foregone conclusion. Nevertheless, such judgements may…
Valuing the owners’ association reserve as a bank balance
The Arnhem-Leeuwarden Court of Appeal has ruled that income from a share in a homeowners’ association reserve falls within box…
(Tax) interest on Box 3 refunds after all
The Arnhem-Leeuwarden Court of Appeal has ruled that the Tax and Customs Administration must pay interest on the refund of the…
Employee share options from 2023 onwards
To retain staff or as an extra incentive, employers choose to…
Car park = building
For VAT purposes, a car park is classified as a building. This is confirmed by the…
Filing your 2022 income tax return
A new year means a new income tax return. In 2023, we’ll be filing the return…
Divided car not an abusive right
The Zeeland-West-Brabant District Court has confirmed that the distribution of a car as a dividend does not constitute an abuse of…
Trip registration not without addresses
A journey log that does not include the addresses of the point of departure and the destination does not comply with…
No deduction for own hours
An entrepreneur cannot deduct an amount from his profits for the work he…
Tax liability of foundation and association (update 1 January 2023)
You’ve joined the board of a charity or an association. So you think…
Hello 2023
2022 is almost over. As tax specialists, we prefer to look ahead: what lies in store for us…
Environment and Energy List 2023
The environmental and energy lists for 2023 have been published. For the items listed on these lists…
Clarity regarding self-employed workers
In a lengthy letter to Parliament, the Government states that, from 1 January 2025, it will once again be active…
No corporate tax payment discount
Legal entities that pay their provisional 2023 corporation tax assessment in a single instalment before 1 March 2023,…
Subsidy for homeowners extended
From 2023, the Sustainable Energy and Energy Saving Investment Grant (ISDE) will be available to more people…
Is an unrealised profit a return?
The District Court of The Hague believes it does. It is obvious that the High…