News
Summer holidays 2021
It’s that time of year again: the holiday season is just around the corner. This poses risks for employers…
No fixed fittings in the case of letting only
The Court of Justice has ruled that, for the purposes of VAT, there is no question of a…
Bill on excessive borrowing not postponed
The coronavirus crisis is no reason to shelve the bill on excessive borrowing by managing directors who are major shareholders (MDs)…
Drinks are not included in the entrance fee
The Zeeland-West-Brabant District Court has ruled that the cost of the drink served during the interval is not included in the admission price for the visit…
Long-term deferral of inheritance tax
In a policy decision, State Secretary Vijlbrief of the Ministry of Finance has announced a scheme for the deferral of…
Guide to online drinks parties
Employees working from home receive a drinks and snacks pack from their employer for an online get-together…
New turboliquidation rules
The new rules on accelerated liquidation were announced back in 2019. The bill was recently…
Corporate income tax loss relief changes from 2022
The changes to the carry-forward of losses under corporation tax (Vpb) included in the 2021 tax plans…
Voluntary VAT registration threshold for small business owners
Business owners with an annual turnover of up to €1,800 may apply the small business scheme without having to…
An entrepreneur’s entertainment expenses are too personal
Business expenses are deductible from business profits. But does that also apply to entertainment expenses…
Lodging an objection to the finalisation of the NOW scheme
In his answers to parliamentary questions, Minister Koolmees gave a number of examples in which objections to the…
Change fixed hours on-call worker from 1 July (WAB)
Since 1 January 2020, every on-call worker is entitled to a written offer after 12 months’ employment…
Change rules employee options
Many business owners want to get their staff more involved in the business or keep them engaged. Options…
The records must be kept up to date on a regular basis
Business owners must keep accounts. This legal obligation cannot be fulfilled retrospectively. To…
The BIK has been cancelled
In a letter to Parliament, the Government states that the Job-Related Investment Allowance (BIK)…
Vacancy rate for flats in a block of flats
The Arnhem-Leeuwarden Court of Appeal has ruled that the vacancy value ratio applies to the valuation of a…