News
No deduction for fiscal unity because company participation had already been terminated at time of merger
A bv holds a shareholding in an Isle of Man-based Ltd that has a...
Possession requirement BOR applies per share package separately
A married couple have held 51% and 49% respectively of the shares in a holding company since 1986....
Collective ruling mass objection tax interest
Recently, the tax inspector collectively ruled on the objections raised by
No peak requirement for tax maintenance provision
A housing association forms a tax provision for future maintenance of its
Sitting still on loan to dga is not yet pricing
A bv has a substantial receivable from its dga. The bv takes no action to...
Living room without its own toilet is not an independent workspace
An independent sports instructor creates instructional videos during coronalockdown from her
EU court upholds duty to report driver
Can your BV not pay VAT, payroll tax, employee insurance contributions and/or pension contributions or not on time...
Tax interest: where to go from here (2)?
Meanwhile, the finance ministry has also provided (further) guidance on how to act on...
Visiting football matches is salary DGA
Gelderland District Court recently ruled that football matches attended by a director-major shareholder (DGA) were rightly...
Vpb tax interest: where to go from here?
The Inland Revenue has outlined how it is dealing with the Supreme Court ruling in which the...
No statutory deadline for loss settlement
A BV incorporated in Curaçao is part of a complex structure...
No interest deduction on extended term after mortgage refinance
A man buys a house in 2014 and finances it with a mortgage loan. This...
Football tickets for employees are wage in kind
A cleaning company holds two season tickets for Ajax and buys 22 more for the
Compensation from bv to private account is pension commutation
A bv receives damages of almost €700,000 following civil proceedings. The amount ...
No donation deduction without Dutch anbi registration
A man makes donations to institutions in Germany and Switzerland. These institutions are in their
Getting started!
Of course, the new Cabinet will also start working on taxes. In this article...