News
Moving from a sole trader to a private limited company? Make sure you formalise it in good time!
If your sole trader business, partnership or general partnership is making good profits, it may be worth considering…
Charging a battery is not the same as loading and unloading
Attempts to avoid paying tax make people creative. This is also the case in…
The small enterprises scheme (KOR ) in VAT
This note is also available as a PDF. With effect from 1 January 2020[1], …
Other exemptions from gift tax
In our factsheet on gift tax exemptions, we describe the most common types of gifts. Every year, we update…
Higher fines for breaches of health and safety regulations
With effect from 23 July 2019, the Policy Rule on the Imposition of Fines under the Working Conditions Act has been amended. Pursuant to…
Savings Limited Company to stay up for another year
State Secretary Snel has indicated in the House that, as of 1 January 2020, Box 3 will still…
Use the free space in your working expenses scheme
We’re kicking off the year once again by sharing our end-of-year tips in good time…
Excessive financial burden arising from the repayment of a mortgage on one’s own home
The Supreme Court has now ruled, for the years up to and including 2016, that…
Pay out a dividend before the end of 2019
The substantial interest rate is set to rise in the coming years. It is therefore important to weigh up…
Self-administered pension: last chance!
This note is also available in PDF format. A self-administered pension is…
Objection to tax on a holiday home abroad
Various news outlets are reporting that people with a holiday home (or small holiday home) abroad may (or may not) object…
Rent from a garden shed is taxed under Box 3
If you let out your own home on a temporary basis, you’ll pay tax on 70% of the rent received…
A car is available from as little as 500 kilometres of driving range
Is a car considered part of a private or business asset? The District Court of the Northern Netherlands confirms that this is often the case…
Failure to deduct VAT is not a reason for not imposing a fine
You often hear the argument: “The tax authorities aren’t short of anything, are they?”. But that’s not…
Balanced Labour Market Act (WAB)
This factsheet is also available as a PDF. From 1… onwards, every employer will…