News
Objectivity of expenditure insufficiently substantiated
An entrepreneur, who operates an administration and tax advisory firm, did not have the arm's length of chargeable...
Investment not made by BV
The fact that the BV is paying does not mean that the investment was made by the BV...
Employers beware: new scheme to reduce WIA backlogs
More and more employers are running into it: the UWV's WIA decision comes too late. This causes...
More protection for employees in restart bankruptcy
On 11 July 2025, the council of ministers agreed to a bill that would strengthen the position of...
7.3% interest on family loan is impractical
Den Bosch court rules that an interest rate of 7.3% on a family loan is impractically high....
Independently usable floor not a separate dwelling
Amsterdam Court of Appeal ruled that an independently usable floor is not a separate dwelling. Temporary...
Pro rata VAT not based on actual use
A landlord of self-storage boxes wants to deviate from the main rule for determining the pro...
AI in the workplace? What you really need to know as an employer
Imagine: you use a smart system that sorts job applications for you. Or a...
BV does not avoid risks of false self-employment
The Chamber of Commerce notes in its Trend Report Q2 2025 that entrepreneurs are increasingly choosing...
Reimbursement of employee travel expenses
In a parliamentary letter, the Cabinet responded to an opinion by the Foundation of...
Box 3 rebuttal can start
The Senate passed the Box 3 Counter Evidence Act on 8 July 2025. Probably...
Regulations for highly skilled migrants
Foreign workers with specific knowledge are important for the Dutch economy. But there is...
Dismissal on takeover? Pay attention to these new UWV rules!
Your company is merging or you are selling (part of) your organisation. Then you might think...
Efficiency limit in the WKR
The Inland Revenue has explained in a knowledge group position paper how the efficiency limit in the WKR works. Free...
Cost of hair work not deductible as healthcare expense
Court of Appeal of The Hague has confirmed that the cost of a hair work is not deductible if...
Start-up holding company may not deduct VAT
Arnhem Court of Appeal concludes that a start-up holding company is not (yet) allowed to deduct VAT. The case concerns...