News
From 1 July: buy electric car with subsidy
The State Secretary for Infrastructure and Water Management has announced the Subsidy Scheme for Electric Passenger Cars for Private Individuals. We…
“The tax authorities aren’t short of anything, are they?”
That is a statement often heard in the context of VAT. The Supreme Court…
Emergency Helpdesk: TOGS (€4,000) becomes TVL (€50,000) – update 29 May 2020
The Emergency Package 2.0, presented by the Government on 20 May 2020, also includes the…
Emergency Package 2.0: buying time for the transition (update as at 28 May 2020)
The key message of the Emergency Package 2.0, presented by the Cabinet the day before Ascension Day, is…
Deadlines for the first set of coronavirus measures are approaching
On 20 May 2020, Ministers Wiebes, Koolmees and Hoekstra outlined the broad outlines…
The salary of the dga during the corona crisis
This factsheet is also available in PDF format. The director and majority shareholder (DGA) must, in the BV…
Tax-related coronavirus reserve (update 9 October 2020)
This factsheet is available in PDF format. Due to the coronavirus crisis, businesses may, for 2020…
No cure, no pay – but VAT does apply
In 2017, in our article ‘Performance fees subject to VAT’, we wrote about the Baštová judgement…
No tax deduction for unpaid hours
An entrepreneur who receives profits from a business may deduct all business expenses from those profits.…
Withdrawal of the corporation tax exemption for foundations and associations
In our article ‘Corporation Tax Exemption for Foundations and Associations’, we explain how this exemption works in the case of…
Tax reserve for 2019 relating to the 2020 coronavirus-related loss
Quite a mouthful for what is also known as the ‘coronavirus tax reserve’…
Gift tax exemption does not apply to previous renovation costs
In the case of donations which the donor uses for the purchase, improvement or maintenance of their own…
Terms and conditions of the amended NOW group scheme announced
The amendment to the Temporary Emergency Measure announced in our article ‘Application of the NOW scheme to group companies to be amended’…
Filing annual accounts with the Chamber of Commerce (update 4 May 2020)
As this is a lengthy document, we recommend that you download it here in PDF format…
Are you going to lodge another objection to Box 3 for 2019 as well?
One reminder that has now become an annual fixture concerns lodging a (pro forma) objection to the income tax that…
A road mender’s van isn’t grubby enough
An additional tax liability must also be included in the profit or the… for the company’s delivery van