News
No objection to the WOZ value is possible
The North Holland District Court has ruled that a legatee cannot object to the WOZ value of the…
No evidence higher turnover loss
Zeeland-West Brabant District Court rules that a seller of snacks cannot sufficiently substantiate that he has a...
Taking part in a lottery is not a donation
A lottery participant claims a deduction for his stake in his income tax return…
Pro rata VAT on roof rental
The Gelderland District Court has ruled that the pro rata apportionment for VAT must be set at…
Payments made by the foundation: subject to tax!
The Gelderland District Court has handed down two judgements outlining the tax treatment of…
The ‘value of let’ rule hasn’t been abolished after all
In a letter, the Government has indicated that it is considering the valuation of rented properties in…
Repaying coronavirus-related debts over 7 years
The House of Representatives has passed a motion to enable entrepreneurs to…
70 cm² and not a centimetre less
The Arnhem-Leeuwarden Court of Appeal has confirmed that, for tax purposes, ordinary clothing is only considered workwear if it bears a logo…
Repayment arrangements for coronavirus-related debts have been relaxed
In October 2022, business owners will have to make the first repayment instalment on the coronavirus-related debt they have accumulated…
Pension lump sum payout? Wait a little longer
To give pension providers more time to prepare, the introduction of the option to take a lump-sum pension…
Decision on the restoration of tax rights under Box 3
State Secretary for Finance Van Rij has published a decision setting out how the Tax and Customs Administration…
Interest received may limit VAT deduction
If interest received is to be taken into account in the pro rata calculation, this limits the…
Clarity regarding the valuation of a donated property
In a new ruling on valuation in the context of gift and inheritance tax…
Deferring payment costs money again
With effect from 1 July 2022, the rate of recovery interest will be increased from 0.01%…
Substantial rent increase
During the coronavirus pandemic, there has been much discussion and litigation regarding rent reductions due to the mandatory…
The output approach as the basis for VAT deduction
What is the basis for claiming VAT deduction on items used for both business and private purposes…