News
Beer and wine not covered by reduced VAT rate
The Supreme Court has ruled: that beer or glass of wine with lunch or dinner…
Delivery fee flower taxed?
As long as we have to keep asking these questions, it is clear that the tax rules surrounding…
A single allocation formula for the pro rata VAT deduction
Businesses deduct the VAT charged on incoming supplies and services. They do this…
Children’s income is not taxed in the father’s name
A case was recently heard at the Court of Appeal in Den Bosch concerning the question of whether the…
Minimum hourly rate for self-employed workers: €16
The die seems to have been cast: from 2021, self-employed workers must earn at least €16 per hour…
Step-up in the WKR in the group scheme
Under the group scheme, the new threshold in the work-related expenses scheme (WKR) may only be one…
Amendments to the BOSA 2020 rules
The Minister for Medical Care has announced the amendments to the BOSA Regulations for 2020…
No additional tax-free salary components
The allowance under the work-related expenses scheme (WKR) is to be increased in the 2020 tax plans from…
Transition allowance for dormant employment contracts lower in 2020
Do you employ someone on what is known as a ‘dormant’ employment contract? If so, as…
Will on-call workers disappear in 2020?
If you employ on-call staff (zero-hours or min-max contracts), there is a chance that you…
Additional tax assessment on the additional tax liability for a delivery van
Earlier this year, an attempt to qualify for the additional tax liability for… was rejected by the Court of Appeal in Den Bosch
Tax residence in both the Netherlands and Romania
In a recent ruling, the Court of Appeal in Den Bosch provides a very clear outline of how the assessment process works in…
VAT rules ABC transactions simplified
In our article ‘New rules on evidence for intra-Community supplies’, we already noted that the VAT rules concerning…
Simplification of VAT for e-commerce
State Secretary Snel of the Ministry of Finance has presented the draft bill to implement Article 2…
Further conditions for turbo liquidation
When a legal entity – usually a private limited company – ceases to carry out any activities, it may…
Animal News
Today is 4 October, World Animal Day. So the newspapers are full of World Animal Day news. Imagine if you were to pass away before then…