News
Authorisation for payment of provisional assessment 2026
This year, the Inland Revenue is not attaching a form (and return envelope) to the provisional income tax assessment...
Discounts on industry-specific products
Employees may receive discounts on products of the company exempt from payroll tax from their employer...
Low (customary) wage sufficiently substantiated
Court of Appeal of The Hague, in a case in which the Inland Revenue did hide behind...
Grants for sustainable transport
The Ministry of Intrastructure and Water Management reports that RVO will open a number of subsidy schemes in 2026,...
Short stay taxed 21% VAT
With effect from 1 January 2026, the performance consisting of providing...
Volunteers
This fact sheet is also available in pdf format and updates earlier versions to...
Gift tax exemption 2026
“How much can I gift my children?”, is a regular at this time of the year...
Rates and percentages 2026
Yesterday, the Senate passed the tax plans for 2026. This means that the rates...
As an employer, will you still get compensation for the transition allowance in 2026?
Suppose an employee has been ill for two years and reintegration fails. You say goodbye...
Deduction of fictitious labour costs
For a very specific situation, the Ministry of Finance, under the...
No additional transitional compensation after previous own dismissal
Supreme Court: resigned yourself? Then those years later don't count towards the...
Amounts disbursed to third parties
This fact sheet is also available in pdf format. The Statement of Amounts Paid to Third Parties (UBD) must be...
Home interest does not print and is therefore not deductible
Gelderland District Court recently ruled that a lady did not make a plausible case that the full amount...
ZZP'er thought to be entitled to notice period
A six-month job, a handsome rate and after only two weeks to...
Wages in cases of bogus self-employment
How do you avoid being stuck with the zzp rate? Do you work with freelancers? Then run...
Tax plans 2026 adopted
The House of Representatives has passed the 2026 tax plans. The increase in the flat income...