News
Invitation to file a tax return
Most people who pay or receive a refund of income tax receive a… from the Tax and Customs Administration every year…
Lower flat rate of return in box 3
Income tax on your income from savings and investments (Box 3) is calculated on the basis of a…
You must submit a supplementary VAT return of your own accord
If it turns out that you have underpaid VAT, you must submit a supplementary return. And…
Bridging is not a sport
At least not for VAT. The European Court of Justice recently ruled on this in…
Higher AB rate (Box 2)
Just before the publication of the Rutte III Coalition Agreement, significant stakeholders (AB holders) believed that…
Higher WOZ value following the lodging of an objection
Every year, the local authority assesses the value of your property: the WOZ value. Of course, you can…
Positive trend in the takeover climate for SMEs
In recent years, the number of takeovers has risen significantly. As a result of the economic crisis…
Increase and changes to the transition allowance for 2018
Since 2015, employers have been required to pay the transition allowance. This applies when you…
VAT invoice requirements relaxed
Following European case law, the State Secretary for Finance has clarified the requirements under which a VAT invoice…
Everything has its price, even a prize
A passage from the Payroll Tax Act, which most tax specialists can probably quote verbatim…
WBSO: tax scheme for research and development
Is your organisation about to launch an innovative project and are you looking for a grant…
Following the DBA Act
This note is also available in PDF format. On 1 May 2016, the Declaration…
Rutte III Coalition Agreement
On 10 October 2017, the Rutte III Government’s plans were presented. Many aspects…
Dividend tax abolished, but AB tax raised
Following the rumour that the new government is to abolish dividend tax, the question arose…
Accruing old-age pension liabilities: there’s a simpler way
The explanation of the… provides two new words for Scrabble, or WordFeud if you prefer,
Wiping out the losses caused by the crisis: last chance!
Losses incurred by a private limited company are set off against profits from the previous year (carry-back) and…