News
New corona support measures
As the coronavirus has flared up again, the government has had to reimpose restrictions, which are…
End-of-year tips for 2021
Just a few more weeks and we’ll be celebrating Christmas 2021. A week after that, we’ll be…
Maturing annuity policy
Up until about 20 years ago, a question often asked in the final months was…
Reimbursement of home working expenses
This factsheet is also available in PDF format. With effect from 1 January 2022, in the…
A bomb under Box 3?
“Advocate General plants a bomb under capital gains tax,” reads this morning’s headline in the Financieel Dagblad. But will this bomb also…
One last chance for determination now-1
Employers who applied for a grant under the NOW-1 scheme were required to notify the UWV by… at the latest
Is an annuity (bank savings) product right for you?
Due to the restrictions on the ability to accrue pension entitlements, many…
Electric cars in 2022
As electric cars become more commonplace, the tax incentives for buying them are being scaled back. What will…
Apply for a provisional tax assessment in good time
The rate of tax interest on corporation tax assessments will return to… as of 1 January 2022…
Home working allowance partially limited deductible
The home-working allowance, which from 2022 may be paid as a targeted exemption from payroll taxes, is subject to certain restrictions…
Corporation tax rate rises to 25.8%
The corporation tax rate will be increased from 25% to 25.8% with effect from 2022.…
Bank account in your name = paying tax under Box 3
The judge sets out this (general) rule in a case in which an heir has access to the testator’s bank accounts…
New COVID-19 grant for Q4 2021
For a moment, it looked as though all the government’s coronavirus subsidies would come to an end after the third quarter…
Environment Investment carried forward to 2022
The rates for the environmental investment allowance (MIA) are set to rise in 2022. It may therefore be worth considering…
Exempt compensation for working from home
With effect from 1 January 2022, a targeted exemption will be introduced for the reimbursement of…
VAT on catering expenses still deductible
Businesses are NOT allowed to deduct VAT on hospitality expenditure. Recently, the State Secretary has, in certain cases…