News
Ticket resale treated as ROW
The District Court of the Northern Netherlands has ruled that the trade in tickets for sporting events (via the…
Pay the tax authorities with the correct payment reference
At the Tax Service Providers’ Forum, the Tax and Customs Administration reiterated that it is very important…
Energy Cost Allowance (TEK)
Through the TEK scheme, the government is covering part of the increased energy costs incurred by…
Can the savings company be dissolved?
It looks as though, from 2023, income tax in box 3 will…
Will there still be celebrations in 2022 or 2023?
The “jubelton” will be abolished with effect from 1 January 2024. What do you need to do to still…
Lever in box 3
Under the temporary system for levying income tax on income from savings and investments…
Ceiling for deduction of periodic gifts
With effect from 1 January 2023, a cap will be introduced on the deduction of…
Proof of actual use of a car for VAT purposes
The VAT adjustment for the private use of a company car is often based on…
Repayment of coronavirus-related debts
From October 2022, business owners will be required to repay their COVID-19-related debts to the Tax and Customs Administration. We’ve set out…
Residual value of a leased bicycle
The State Secretary for Finance has, by way of a decision, granted approval for the provision concerning…
VAT on solar panels partly allocated to 0%
With effect from 1 January 2023, the VAT rate on the supply and installation of…
The tax plans for 2023
What key tax proposals did Minister Kaag unveil from her briefcase on Prinsjesdag 2022…
Higher corporation tax!!
Shortly after the agreement on the measures to boost purchasing power was reached (31 August, 5.23 am),…
A foundation with a private limited company is not an ANBI
The District Court of North Holland has ruled that a foundation which holds the shares in a private limited company (BV),…
Work-from-home allowance increased from €2 to €2.13
Since 2022, employees working from home have been able to receive a specific allowance from their employer that is exempt from income tax…
Electricity supply is included in the rental
That is the conclusion reached by the District Court of Northern Netherlands in a case concerning the deduction…