News
VAT deduction if the supply does not go ahead
If a VAT-registered business invoices (part of) the payment for a supply or service to be provided in advance,…
Leave arrangements
As a good employer, you should be aware of the leave arrangements for your…
Bill on urgent amendments to the fiscal unity scheme published
Following the judgment of the European Court of Justice of 22 February 2018,…
Compensation transitional allowance
Where an employment contract is terminated on the employer’s initiative, the employer must pay the dismissed…
A fine that has been remitted is not taxable income
Fines and administrative penalties are not deductible from profit or the result from operations.…
Box 3 procedure leads to a massive number of objections
State Secretary Snel of the Ministry of Finance has announced that the objection to the Box 3 levy will be…
Evidence of intention to charge VAT on supplies
A VAT-registered business must deduct the VAT paid on input supplies (input VAT). The condition is…
Pension obligations and divorce
It remains, for the time being, something of an odd one out: the old-age pension obligation (ODV). A concept devised to…
Employment Law
In this guidance guide, we provide you with an update on changes relating to…
The tax burden remains virtually unchanged
We already had a hunch. This has now been confirmed by the CPB: the plans of…
Tax set-off: take note!
You know how it goes. One term you have to pay tax. The next, you get…
Where do migrant workers live?
That question is addressed in a judgment handed down by the Supreme Court on 4…
VAT on consultancy fees is partly non-deductible
A VAT-registered business may deduct VAT charged to it. Deductible VAT is…
Retirement liability (ODV) and death
From 1 April 2017, if you are a director and major shareholder with a self-administered pension scheme, you can…
Tax residence in two countries
In our article ‘Your 2017 income tax return: living abroad’, we wrote that…
Another objection to Box 3
The Taxpayers’ Association (BvB) is set to try again. This time, it is also challenging the income tax levy…