News
Energy Costs Allowance (TEK) expanded
Minister Adriaansens has stated in a letter to Parliament that the TEK is to be expanded. We describe the…
No need to lodge an objection under Box 3! Or is there?
State Secretary van Rij of the Ministry of Finance has decided to cut his losses and face a mass appeal process…
Look up tax reference number
On its website, the Tax and Customs Administration offers the option of using the payment reference…
AB latency based on the nominal rate
In civil proceedings, the Court of Appeal in The Hague has ruled that the deferred AB claim must be…
2023 is just around the corner – what else do you need to think about?
With the end of the year fast approaching, it may be worth reviewing your tax position…
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…