News
The advantages of a holding company structure
If you have a single private limited company, everything is incorporated within it. In addition to your actual business (your business activities)…
WBR business succession exemption for property companies.
The options for a tax-efficient transfer of property held by a private limited company are…
Liquidation value does not apply to shares in a property company.
In April 2016, the Supreme Court ruled that the Business Succession Facility (BOF) in inheritance and…
New mortgage rules: better protection for buyers
Anyone looking to buy a house is now better protected thanks to new mortgage rules (set out in…
Chain rule extended to cover seasonal work
Seasonal work is, by its very nature, temporary work. The aim of the Work and Security Act (WWZ)…
The future of the pension system
The pension system is a hot topic. Last week, we reported on this in an article and a…
No KOR for lessor of holiday home
The Small Business Scheme (KOR) ensures that a small VAT-registered business does not have to pay any VAT, or at least not all of it…
Bad debts: VAT refund
PLEASE NOTE: the legislative amendment described in the article below came into force on 1 January 2017…
Electronic invoicing
Electronic invoicing is permitted for VAT purposes. The condition is that the customer…
Owner-risk carrier for the WGA
Employees are compulsorily insured under the WIA (Work and Income according to Labour Capacity Act). The contribution…
Foreign investor
In a policy decision dated 25 April 2016, State Secretary for Finance Wiebes implemented…
Self-administered pensions abolished
The Government has made a decision on the abolition of self-administered pensions (PEB)…
A delivery van used on a continuous, rotating basis
In the case of a car made available to an employee, tax must be paid on the private use of the car in…
Tax relief schemes: save on tax!
A provision is recognised for future liabilities, the extent and timing of which…
Compensation scheme for cross-border workers amended
The Netherlands has concluded tax treaties with many countries around the world. This includes our neighbouring countries…