News
Tax credit foreign taxpayer
With effect from 1 January 2019, payroll records for foreign taxpayers will no longer take into account…
Your 2017 income tax return: foreign withholding tax
You’re investing. In that case, there’s a good chance that your portfolio also includes shares in foreign…
Low-Income Benefit and the 30% scheme
The Low-Income Benefit (LIV) is designed to encourage companies to hire staff in the lower pay scales…
What’s different about your 2017 income tax return?
Tax legislation changes every year. What has changed in your tax return…
For self-employed professionals and clients: roadmap for replacing the DBA
We have often described it as a soap opera: the developments surrounding the position of…
The reference date determines the tax bracket for Box 3
Income tax amounts to 30% of your income from savings and investments (Box 3). This tax…
Is a 403 certificate right for me?
It was splashed across all the media in huge headlines: “Shell claims liability for NAM”…
Tax figures for 2018
As we do every year, we are offering this comprehensive booklet entitled “Tax Figures 2018”…
Bonuses (shares) not covered by the WKR
February is the month in which the work-related expenses scheme (WKR) is finalised. If, in the context of…
Approval of a joint purchase of a home by partners
The tax rules relating to the owner-occupied home have now become (far too) complicated. And they lead to…
Commercial sport remains in VAT
In our article ‘Bridge is not a sport’, we discussed the forthcoming relaxation of the sports exemption…
Box 3 = excessive burden
The Amsterdam Court of Appeal recently ruled that the levying of income tax on income from savings and…
So what’s the situation with self-employed people?
ZZP-er stands for ‘Self-employed without staff’. A tax category that now covers more than a million…
No self-administered pension; what then?
Since 1 April 2017, a director and major shareholder (DMS) has no longer been permitted to accrue a pension under their own management.…
Intern or employee?
An intern is not an employee, but someone who comes to gain knowledge and experience at a…