News
Bank is not obliged to agree to interest payments in advance
Paying deductible (mortgage) interest on your own home in advance can give you a tax benefit…
Improvements to the charitable donation tax relief and the ANBI scheme
For a short while, there was talk of abolishing the tax deduction for charitable donations. The Government has…
Do not always value meals at a flat rate
In our article ‘You can set up a staff canteen in no time’, you’ll read that, in the event that…
Deduction of VAT on catering costs
VAT charged on catering services is not deductible. In most cases, neither is...
Grant offsets impairment loss
A fixed asset that has a permanently lower value may be charged to profit…
Compulsory insurance, despite a management agreement
Many entrepreneurs run their businesses through a private limited company (the operating company). The shares in that private limited company…
How do you determine whether a fee is customary?
Well, that’s not exactly easy. This is evident from a recent opinion by the Advocate General…
Mortgage interest following divorce is tax-deductible under Box 2
For income tax purposes, a debt is generally linked to what you do with the…
Proving private use without a mileage log
If you drive fewer than 501 private kilometres in a calendar year with your company car…
Assess the ownership requirement for the business succession scheme on a company-by-company basis
The largest exemption under inheritance and gift tax is still the business succession scheme (BOF). Of course…
More than half of clients act inappropriately
The sector is still grappling with the issues surrounding self-employed workers without staff (ZZP). This…
Combating excessive borrowing from own BV
The “current account measure” was announced in the 2019 tax plans. The relevant bill has now been tabled by…
Share price reduction is unreasonable
When you sell the shares in your private limited company to… as part of the business transfer,
Sports subscription not deductible
You may deduct medical expenses from your income on your income tax return. This deduction is part of…
Beer during canal cruise: high fare
VAT on the supply of alcoholic beverages is chargeable at the higher rate (21%).…
The ANBI shop is liable for VAT
The fact that the funds raised through these activities are used for charitable purposes means…