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The tax authorities are permitted to request information from around the world
The inspector’s power to request information directly is not subject to territorial restrictions
Additional assessment partially set aside following late tax assessment
The power to issue a supplementary assessment expires five years after the date on which…
A signature on the declaration of voluntary disclosure proves intent
A woman, together with her husband, signs a voluntary disclosure form for foreign assets amounting to just over
Law on excessive borrowing passes initial scrutiny
A director and major shareholder borrows over seven tonnes from his own private limited company. The amount in excess of the statutory…
No employment tax credit for sickness benefit following termination of employment
A person is entitled to the working tax credit if they receive income from employment. Since 1 January 2020, a
Deduction refused because the tenancy agreement does not meet the requirements
An entrepreneur has been renting a number of business premises in a building since 2016. The landlord charges VAT…
Turbo liquidation does not offer protection against additional AB levy assessments
A woman holds 20% of the certificates in a holding company. The operating company is being wound up
Taking out a second mortgage gives rise to liability for tax debt
A holding company and its director and major shareholder are being held liable for a VAT debt incurred by a subsidiary…
Even after loss set-off, the allocation cannot be adjusted
A man and a woman are each other’s tax partners. In 2016, the tax inspector…
Personal training for directors and the health and safety exemption
A private limited company is issued with a supplementary assessment for payroll tax, including tax interest and a late payment penalty.
Investing blindly in a trading bot costs an entrepreneur a tax deduction
An entrepreneur is investing over €60,000 in a trading bot that generates a return of 10 to 20% per month
Depreciation up to 20%
An entrepreneur may deduct up to 20% per year from the acquisition or production costs of
The letting of commercial premises does not qualify for the BOR
A father died in November 2016, leaving his son and daughter as his heirs,…
A foundation that supports disciplinary tribunals is a VAT-registered business
A foundation supports the disciplinary tribunals for the legal profession. The Netherlands Bar Association
Closing price of the previous month permitted when valuing dividends in foreign currency
A Dutch private limited company receives a dividend from its Chinese subsidiary. It values the
Calculating cost price: from total hours to productive hours
In our previous article, “Calculating cost price: start with working days”, we