News
Low-income benefit (LIV)
With effect from 1 January 2017, employers are entitled to the low-income allowance (LIV). The other…
Conditions for the €100,000 gift tax exemption
From 2017, anyone aged between 18 and 40 can receive a tax-free allowance of (up to) €…
Savings and investments of minor children
At current savings interest rates, the flat-rate tax in Box 3 (income from savings and…
A look back at 2016
The last working day of the year is a good time to take a moment to look back with you…
Tuition fees
Only the costs of training to maintain existing knowledge and skills are tax-deductible…
The volunteer scheme operates on a cash basis
Under the volunteer scheme, a volunteer may receive a maximum of €1,500 per year (and…
Key changes to taxation for 2017
In addition to the phasing out of the self-administered pension scheme, the tax plans for 2017 have been submitted to parliament…
Decision to abolish self-administered pensions postponed
A vote on the abolition of … was scheduled to take place in the Senate on 20 December 2016…
Valuation standards for payroll taxes (2017)
A (canteen) meal that you provide to an employee must be valued at €… in 2017
Hours paid clarified
Statistics Netherlands (CBS), the Employee Insurance Agency (UWV) and the Tax and Customs Administration have clarified in a leaflet what “paid hours” are. Payroll tax return The…
Tax treaty with Germany: 1 January 2017 – officially in force
On 1 January 2016, the new tax treaty with Germany came into force. It replaces…
Paying off my grandad’s debt
Many wills include an ‘I, the grandfather’ clause (it can, of course, also be an ‘I, the grandmother’ clause). That…
Private use of cars in VAT
As this is a lengthy document, we recommend that you download it here in PDF format…
Statement of amounts paid to third parties
If you made payments to third parties in 2016, the Tax and Customs Administration asks you to…
Don't forget the interest on your debt recognition
By making a gift during your lifetime, you can help your children avoid inheritance tax. If you do not…
Start-up entrepreneur: 5 reasons not to set up a private limited company
An entrepreneur starting out often sets up a private limited company straight away. However, this is not always the…