News
Simpler VAT for e-commerce
E-commerce – the online sale of goods and services – is becoming increasingly popular. So it’s high time to…
Court protects entrepreneurs acting in good faith
A taxpayer acting in good faith may apply the margin scheme for VAT purposes. Also…
World income statement
The Tax and Customs Administration has recently sent out the ‘Declaration of Worldwide Income’ forms for 2016. Who is it for? This form…
Age limit for the deduction of education expenses
Studying: you can never start early enough. If you’re under 30…
Higher tax on holiday homes abroad
Owners of holiday homes abroad are used to having this property in…
Commercial van
If a car is made available to a business owner or employee (in part) for private use, then…
Small pension
The rules governing the lump-sum settlement of a small pension are being amended. You will no longer be…
VAT on staff accommodation is not deductible
In the construction industry in particular, foreign workers are often employed, for example from…
More clarity for self-employed workers ahead of summer
Due to the considerable concern and uncertainty surrounding the DBA Act, self-employed workers and clients are being given more time…
Objection to the additional tax liability for private use of a car
With effect from 1 January 2017, the additional tax liability for the private use of a passenger car…
OPZuid – Value creation potential for SMEs
The “Valorisation Capacity for SMEs” scheme forms part of the European innovation programme for the Southern Netherlands (OPZuid).…
Statement of amounts paid to third parties (IB47): only digital now
Using form IB47, you notify the Tax and Customs Administration that you have paid out sums…
Update on the UBO Register
The draft bill for a UBO register has been in the public domain since the end of March 2017. It is a…
VAT refund on a correction relating to private use of a car?
The Supreme Court has handed down its judgement in the four test cases concerning the adjustment for…
Deducting VAT by way of derogation from the pro rata rule
VAT may be deducted if and to the extent that traders carry out transactions subject to VAT. Traders…