News
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…
Employer must terminate dormant employment
When an employee is made redundant by their employer, the employer must pay the transition payment…
Private unemployment benefit top-up
Employers in many sectors are facing the Private Unemployment Benefit Supplement (PAWW) this year. What…
Tax partners: file a joint tax return
Tax partners are not required to file their income tax returns jointly. But it is certainly handy!…
Taxes are not donations
It probably won’t come as a surprise to anyone: you can deduct the taxes and levies you pay to the…
Tax figures for 2019
Most tax rates, allowances and exemptions have been adjusted again for 2019. These include…
Prunings fall under the forestry exemption
In practice, the forestry exemption is not applied very often. A ruling on this…
The Balanced Labour Market Act has been passed
As most of you are aware, employment law underwent significant changes in 2015 due to…
It doesn’t take long to set up a staff canteen
Anything you provide to employees in the course of their employment is subject to payroll tax.…
Tax interest on VAT as well
The rules on tax interest feel somewhat unfair. That is why they are regularly discussed…
WKR flat rate set at 1.7%
The Ministry of Finance has announced this welcome development in a press release. The increase will come into effect…
Assets held by a trust
Does this lead to tax benefits or anonymisation? The anonymisation of assets and the avoidance or reduction of taxation are…