News
No Box 3 reduction for those who did not lodge an objection in 2017–2020
A tax assessment in which too much income tax was paid for the years 2017 to 2020 inclusive…
Act introducing a legal presumption of an employment contract based on an hourly rate passed
The Senate has passed the bill introducing a legal presumption of an employment contract on the basis of
General ledger entries are not sufficient for input VAT deduction
A private limited company paid substantial amounts of input VAT over the years 2014 to 2017 inclusive…
Beneficiary acceptance does not provide protection against inheritance tax
A woman dies in 2022, leaving behind a will drawn up in 1986. In it, she names…
Ceasing to make calls constitutes an irregular termination
The employer’s decision to no longer employ a worker on a zero-hours contract…
Income redistribution leads to higher tax rates
A married couple are requesting a reallocation of their joint income components for 2019. The
Crypto investment in the name of a director and major shareholder is not tax-deductible for a private limited company
A director and major shareholder enters into an agreement to purchase crypto tokens. The private limited company pays the purchase price…
Supreme Court broadens scope for challenging tax liabilities
A consultant is overseeing the reorganisation of a group of companies. The companies are going into liquidation.
Preliminary contents of the 2027 Tax Plan
The provisional contents of the 2027 Tax Plan package provide an initial glimpse of the forthcoming
Fine is waived following an acquittal in criminal proceedings; additional tax assessment remains in force
In 2017, a recycling company paid over €1 million to two private limited companies for the supply of…
Polish handyman has a permanent base in the Netherlands
A Polish entrepreneur runs a handyman business and carries out renovation, plastering and
Court recommends filing a complaint against the UWV over under-deduction of payroll tax
A man receives a substantial back payment from the UWV. The court concludes that the man…
Additional assessment following an automated tax assessment is justified
A woman lives in Italy in 2019 and 2020 and receives, during those years, a…
Revaluing stock via the capital account leads to a profit adjustment
Two partners trade in American car parts through a general partnership. Following a computer crash, they find themselves
Assumed debt is taken into account for the AB levy
A director and major shareholder sells his shares for €5,000. The buyer also takes over his current account debt of
New law facilitates digital general meetings
The Senate has passed the bill on the Digital General Meeting Act under private law