News
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…
A stiff back is no excuse for failing to declare
The Supreme Court’s ruling on the unlawfulness of the Box 3 levy may…
Severance payments classified as costs of selling an investment
The Gelderland District Court classifies severance payments, paid by the parent company, as costs of selling the shareholding. The…
The tax plans for 2023
In a letter to Parliament, State Secretary for Finance Van Rij has outlined what is included in the Package…
Unused WKR allowance for an employee of a foreign employer
An employee who works for an employer that is not required to deduct tax in the Netherlands may…
Liability of a partner who has withdrawn from a general partnership (VOF)
A partner who withdraws from a general partnership (VOF) remains liable for the…
Reversal of the burden of proof due to a missing tick
The Supreme Court has ruled that failing to answer a question on a tax return…
Spring Budget Statement: what’s in it for employees?
In our article ‘AB rate down and up: higher salary for directors’, we describe plans by the…
AB rate down and up; higher salary for directors and major shareholders
In the 2022 Spring Memorandum, the Government announced the tax measures designed to address the financial…
Appeal against the tax adjustment for Box 3
The Supreme Court has today ruled that taxpayers may lodge an appeal against the restoration of legal rights that…
No automatic redress for Box 3
The Supreme Court ruled today that the Tax and Customs Administration is not required to grant redress of its own accord…
New tax rules on retirement provisions
In March, the Future Pensions Bill was tabled in Parliament. This bill contains…
ATAD 2 documentation requirement: action required?
When ATAD 2 was introduced, a documentation requirement was incorporated into the law. This…