News
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…
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…