News
Launch of enforcement of the UBO register
A great deal has already been written about this, and it is highly likely that this won’t be our last…
Deferral of payment for business owners
Since 1 April 2022, the special deferral of tax payments in connection with…
Bad debts and VAT
If debts are uncollectible, the VAT paid may be reclaimed from the tax authorities. What are the rules…
Government to review modernisation of travel allowances
Minister Van Gennip of Social Affairs states in a letter to Parliament that…
Restore box 3 for mass objectors
In a letter to the House of Representatives, State Secretary Van Rij of Finance has outlined how the restoration of rights…
Zero-emission truck purchase grant (AanZet)
From 9 May 2022, business owners will be able to apply for a grant towards the purchase of a…
No deduction for business entertainment expenses by the business owner
Last month, the Court of Appeal in The Hague ruled that the living expenses incurred by an entrepreneur do not…
Box 3 in 2023, 2024 and from 2025 onwards
In our article ‘Difficult policy choices regarding Box 3’, we outline the ideas put forward by State Secretary Van…
Further terms and conditions in the employment contract
From 1 August, employers will be required to include more terms and conditions of employment in employment contracts. What needs to be amended?…
Difficult policy decisions regarding Box 3
In a detailed letter, State Secretary van Rij briefs the House on the plans for 20…
Hiding an address in the Commercial Register: more options!
On 12 April 2022, the Chamber of Commerce published an article on its website…
Conflict with the principle of commerciality
The Zeeland-West-Brabant District Court has ruled that a business owner who sublets lorries at a lower price,…
UBO deadline missed: fine or community service?
We previously announced that Finance Minister Kaag had extended the deadline by which organisations must…
Status of invoice issuer unclear
The Court of Appeal in ‘s-Hertogenbosch has refused to allow the VAT deduction on the grounds that it is not sufficiently clear what the…
VAT on receipts is not deductible
The District Court of the Northern Netherlands recently ruled that the VAT shown on receipts does not…
Employers may not prohibit secondary employment
From 1 August 2022, employers will, in principle, no longer be allowed to prohibit their employees from…