News
New MRB certificates for lorries
The Tax and Customs Administration has announced that, with effect from mid-June 2022, owners of lorries are subject to motor vehicle tax…
Claim your EU VAT refund on time
If, as a VAT-registered business, you have paid VAT in another EU Member State, then you have…
Phase 1 of the Box 3 tax relief scheme has been completed
The Tax and Customs Administration has announced that it has completed the first phase of the redress process regarding Box 3…
Who gets the death benefit from the life insurance policy?
To whom should the insurer pay out the death benefit? This question is central…
Healthy lunch
A healthy lunch, provided free of charge to employees, is not subject to income tax…
Make sure you set out your wishes clearly in your will
If the intentions set out in your will have not been put in writing, the court cannot take them into account…
Sole trader not registered in his girlfriend’s name
Registration with the Chamber of Commerce indicates who the business owner is, but it…
Deduction for tax paid elsewhere in the context of the Box 3 tax relief scheme
State Secretary van Rij has published a decision setting out three approvals relating to…
Extension of the temporary UBO scheme until 1 January 2023
In April 2022, Minister Kaag gave the go-ahead to begin enforcing…
When can you claim a tax deduction for study costs?
When can you claim study costs as a deduction on your income tax return? An Indian student usually…
Sales costs are not deductible
The profit margin on which VAT is payable under the margin scheme consists of…
A text message from the tax authorities
If you haven’t yet submitted your VAT return for the second quarter of 2022 or for June…
VAT-0% rate not applicable
In a case before the Zeeland-West-Brabant District Court, an entrepreneur is facing the problem that he…
Spousal allowance for long-term cohabitants
Even if someone has not lived with a testator as their sole cohabiting partner for at least five years, it is still possible to…
Delay to the UBO register?
The deadline for organisations subject to UBO reporting requirements to identify their UBOs by… expired on 27 March 2022.
A fixed allowance for expenses must be justified
A fixed expense allowance must be specified in advance and, on the basis of this specification, in advance…