News
Your 2017 IB tax return: the rate
Of course, you don’t need to enter the rates on your tax return. These are available at…
Lease liabilities as liability on the balance sheet
Only for listed companies; not (yet?) for SMEs. For companies such as KLM, for example (lease…
Your 2017 income tax return: company car
How do you declare your company car on your 2017 income tax return? The answer…
Minimum wage in 2018
Every employee must be paid at least the minimum wage. That has always been the case, but in…
Compound performance (or not) in VAT
The VAT doctrine on composite supplies remains relevant. One supply subject to the standard rate (21%)?…
A long-term fixed-term employment contract
Especially for the older members of our community, a permanent job is still the ultimate goal. But…
Your 2017 income tax return: allocation between tax partners
If two people are classified as partners for income tax purposes, they have the option of certain…
Emergency repair to the corporate tax group
On 22 February, the European Court of Justice handed down a judgment in proceedings in which…
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”…