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Costs of a home office and working from home expenses (update 26 August 2021)
This note is also available in PDF format. Due to the increase in working from home, there has been a rise in…
Getting nothing, yet still paying tax
This may be relevant in the context of inheritance tax. That tax takes into account…
The difference between marriage and a civil partnership
‘No, I’m not married. I’m in a civil partnership with my partner!’ I see…
Rental not substantiated
According to the tax court, the commercial operation of a yacht by a single private limited company does not substantiate…
Impairment not proven
Tax deductions must be properly substantiated, even when they form part of the trading profit.…
The importance of a prenuptial agreement
Did you know that you can also amend your prenuptial agreement whilst you’re married? In your prenuptial…
Revenue yet to be invoiced
A private limited company carried out work in 2015 and 2016. To this end, the company included the following on its balance sheets…
Does hiring a hairdresser's chair qualify as an employment contract?
The Gelderland District Court answered that question in the negative. The court concluded that the hairdresser had…
Subsidy Scheme for Making SMEs More Sustainable (SVM)
The SME Sustainability Grant Scheme (SVM) helps business owners to hire a specialist adviser to…
Scammed, but still taxed under Box 3
In Box 3, your income is calculated based on the (value of) the balance of your…
Deduction of VAT on accommodation costs
Is a business owner entitled to deduct the VAT that increases the cost of accommodation for foreign…
Does turnover generated online count for more towards the rent reduction?
During the coronavirus crisis, tenants have been successfully appealing to landlords to provide…
No VAT deduction on construction costs for solar panels
The Supreme Court has confirmed that the fact that solar panels are being installed on a property,…
Gifting property without paying stamp duty?
Suppose you have a commercial property that you’d like to gift to your child. In that case…
Is the gift tax exemption for the owner-occupied home set to be abolished?
That does seem logical, given the recently published results of a study into this exemption…
Healthy lunch taxed with payroll tax
According to the District Court of The Hague, a healthy lunch falls within the scope of payroll tax…