News
Relief for urgent repairs to corporate tax units
In our article ‘Emergency repair of a corporate tax group’, we discussed a measure which, as a result…
Evaluation of gift deduction and ANBI-/SBBI scheme
At the beginning of 2017, we wrote Periodic Donations: last chance? That turns out to be not so bad (thankfully). Al...
UBO register not until 2019
We’ve already written about it twice. In 2016, we announced in the article ‘With…’
Holiday pay
For many employers and employees, May is the month when holiday pay is paid out. The main legal rule is that it must be paid out…
Call for wider volunteer scheme
There is a new (emergency) cry for widening of the volunteer scheme. This time from the National...
Your 2017 income tax return: property
The final article in our series “Your 2017 income tax return” is about property. It…
Partner’s contribution to a pension scheme
During a divorce, and indeed afterwards, ex-partners often find themselves at loggerheads. Pension phasing-out in…
Classification by sector based on contributory pay
The rate of the social security contributions payable by employers depends on the…
Balanced Labour Market Act (WAB)
The Rutte III Government wants to improve the balance in the labour market. In this context, …
Your 2017 income tax return: living abroad
General rule: you pay income tax in the country where you live. Exception: income from specific…
Organisational changes at VWGNijhof
In 2013, the partnership between VWG Group and NijhofRSB was expanded to include a…
Mileage records are not reliable
A ruling by the North Holland District Court is receiving a great deal of media attention, with headlines such as…
Your 2017 income tax return: by 1 May 2018
The deadline for submitting income tax returns is etched in the memory of many…
KOR to be modernised
The Small Business Scheme (KOR) under VAT is to be modernised. The Government has published the draft bill to that effect…
Ban on private use of a director’s car
A ban on the private use of the company van is, for the director and major shareholder, in…
Your 2017 income tax return: when are you considered a tax partner?
A tax partnership affects the amount of income tax payable. For the…