News
Electric cars won’t become ‘youngtimers’ any sooner
Vorige week schreven we een artikel over de voornemens van het Kabinet om de bijtelling…
The customary remuneration for a director-shareholder is not the collective agreement wage
Het salaris van een directeur-grootaandeelhouder (DGA) moet minstens € 45.000 bedragen (tot en met 2016:…
Interest on a staff loan
Wanneer je als werknemer geld leent van je werkgever is dat uiteraard geen belastbaar loon.…
Paying VAT when payment is received in advance
BTW moet door een ondernemer worden afgedragen in het tijdvak waarin de prestatie wordt verricht.…
Higher tax liability for electric cars
Onderdeel van het onlangs gepresenteerde klimaatakkoord is het streven dat vanaf 2025 alleen nog emissieloze…
Employee share options may have been made more attractive
Voor de loonbelasting omvat het loon van een werknemer al hetgeen uit de dienstbetrekking wordt…
News regarding the tax status of self-employed individuals
Maar dat nieuws houdt eigenlijk in dat er geen nieuws is. Minister Koolmees van SZW…
Tax authorities set the boards of foundations and associations to work
Not so long ago, we reported in an article that the Tax and Customs Administration was paying particular attention…
Supreme Court rejects flat-rate return under Box 3
Is that of any use to us? Not much, given that the Supreme Court takes the view that the…
Register for the new KOR
From 1 June 2019, business owners can register for the new Small Business Scheme (KOR) in…
Reserve fund of the owners’ association taxed under Box 3
Owners of a flat in the same building are members of the Owners’ Association…
Car not included in private assets
If you are a sole trader, your passenger car may be included in your business assets.…
New rules on proof of intra-Community supplies
If you supply goods to a business in another Member State of the European Union…
Choice budget works through to other schemes
These days, employers offer their staff the chance to visit the canteen. Sometimes…
You must also provide evidence of debts
The Supreme Court recently ruled that you can claim a tax deduction for (mortgage) interest on your own home…
Box hopping with business profits
You’ll know by now that Box 3 hasn’t been the “fun box” for a long time. The…