News
Savings of up to €440,000 are tax-free
In a letter to the House of Representatives, State Secretary Snel of Finance has set out his ideas on the…
Please note the progressive rate structure for corporation tax
The corporation tax rate features what is known as a ‘step-up’ in the rate. If, within a fiscal unit…
Swim to Fight Cancer
On Sunday 8 September 2019, the second edition of Swim to Fight Cancer will take place in…
Invoices alone are not sufficient evidence
An invoice is an important document for VAT purposes. But if you only have an invoice…
Claim a refund of foreign VAT before 1 October
A VAT-registered trader who supplies VAT-chargeable services may deduct VAT on goods and services purchased…
9%: Interest on a family loan is not a business expense
The Court of Appeal considers that an interest rate of 9% on a family loan, taken out in 2015, is…
Submit your VAT return on time
No fewer than 64,000 business owners were late in submitting their VAT returns for the…
Are you entitled to a benefit? If so, apply for it before 1 September
The deadline for applying for benefits is 1 September of the following year…
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…