News
2023 tax plans adopted
Yesterday, the Senate passed the bills relating to the tax plans for 2023. The…
Property value limit raised to €440,000
With effect from 1 January 2023, the property value threshold will be raised from €400,000 to €…
The justification for the business-related nature of the expenditure is insufficient
The District Court of North Holland has ruled that the evidence submitted by an entrepreneur to substantiate the commercial nature of…
Volunteer allowances increased
The Tax and Customs Administration states on its website that the recently published Payroll Tax Newsletter contains a minor error:…
Fully digital meetings
Minister Weerwind has submitted a bill for consultation, which would make it possible to fully…
New payroll tax rates
Director’s salary set at €51,000, travel allowance of €0.21 per kilometre and various other items relevant to payroll tax…
Subsidy for sustainable construction machinery and lorries
With effect from 1 January 2023, the AanZET, SSEB and SEBA grant schemes will be amended. Schemes…
€ 190 energy compensation not subject to VAT
The editorial team of the Tax Service Providers’ Forum (run by the Tax and Customs Administration) has announced that the €…
Improvements to the STAP scheme
The Government is set to improve the training subsidy scheme (STAP stands for STimulering ArbeidsmarktPositie). This is evident from…
Rules for social security recipients have been relaxed
In a letter to Parliament, Minister Schouten announced the relaxation of a number of rules that apply…
Light sleepers and (semi-)deep sleepers
The Supreme Court has recently ruled that the offsetting of the transition payment in the event of dismissal of…
Public access to the UBO register scrapped
The European Court of Justice has ruled that the general accessibility of the UBO register in…
Lower German pension rightly taxed in the Netherlands
The Zeeland-West-Brabant District Court has ruled that the Dutch pension of a Dutch national living in Germany…
Changes to payroll tax in 2023
In Issue 1 of the 2023 Payroll Tax Newsletter, the Tax and Customs Administration sets out the changes for 2023…
Energy Costs Allowance (TEK) expanded
Minister Adriaansens has stated in a letter to Parliament that the TEK is to be expanded. We describe the…