News
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…
Electric cars won’t become ‘youngtimers’ any sooner
Last week we wrote an article about the Government’s plans to change the additional tax liability…
The customary remuneration for a director-shareholder is not the collective agreement wage
The salary of a director and major shareholder (DGA) must be at least €45,000 (up to and including 2016:…
Interest on a staff loan
When, as an employee, you borrow money from your employer, this is obviously not taxable earnings.…
Paying VAT when payment is received in advance
VAT must be paid by a business in the tax period in which the supply is made.…
Higher tax liability for electric cars
Part of the recently presented climate agreement is the aim that, from 2025, only zero-emission…
Employee share options may have been made more attractive
For the purposes of income tax, an employee’s remuneration comprises everything derived from their employment…
News regarding the tax status of self-employed individuals
But that news actually means there is no news. Minister Koolmees of Social Affairs and Employment…
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…