News
The GDPR brought into force
The GDPR, which stands for the General Data Protection Regulation, has received a great deal of attention in recent months.…
The Tax and Customs Administration is paying extra attention to foundations and associations
The Tax and Customs Administration is running a programme under which self-employed people are being audited more thoroughly with regard to their tax obligations. You…
A little pleasure is still a pleasure
Anyone familiar with inheritance and gift tax will be familiar with this adage. The Court of Appeal in The Hague…
Provision for future transitional payments
If you make staff redundant, you are usually required to pay them a transition payment. Are you allowed to, for example…
Taking accrued holiday entitlement with a new employer
The employer must pay out any unused holiday entitlement to employees who are leaving. Less well known…
Don’t throw away your proof of deductible (mortgage) interest!
When asked how long you should keep administrative records, the usual answer is: 7…
Hiring a car does not result in a lower additional tax liability
Where a car is also made available to an employee for private use, the following must be taken into account…
Dormant employment contract: the Supreme Court must now rule
Employers do not dismiss employees who are unfit for work in order to avoid having to pay the transition allowance. The result…
Grant to encourage the construction and maintenance of sports facilities (update 24 April 2019)
This factsheet is also available as a PDF. On 1 January 2019, the Subsidy Scheme to promote…
Objection to Box 3 for 2018 as well
In 2018, too, the income tax payable on income from savings and…
When is there a case of manifestly improper management?
The director of a company may be held personally liable for VAT and payroll tax…
Maximum 15% foreign withholding tax credit
If, as a resident of the Netherlands, you receive dividends from another country, these are…
Using Wi-Fi is quite an achievement
The question of whether this constitutes a composite supply for VAT purposes continues to be a matter of debate…
Passing on costs not always businesslike
It is not uncommon for companies to pass on costs to one another. This was also the case in a recent…
A gift made with a clause of exclusion remains with the receiving spouse
Gifts received by a spouse subject to an exclusion clause remain the property of that spouse. This has been…
The UBO register is definitely going ahead
It was already clear that the UBO register would have to be set up. The fourth European Anti-Money Laundering Directive requires…