News
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…
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…