News
Rent is tax-deductible for business owners
An entrepreneur’s (for example, a self-employed person) home may be classified as business assets (may be…
The Artists’ Scheme also applies to amateur artists
In our factsheet “Hiring an artist or professional sportsman or sportswoman”, we explain how the…
Several company cars
For the private use of a passenger vehicle made available to an employee by their employer…
Penalty for late payment of wages
One of the elements of an employment contract is the employer’s obligation to…
Labour cost benefits
As this is a lengthy document, we recommend that you download it in PDF format.…
Hiring staff on loan: risks for the hirer
If you hire temporary staff, you need to ensure that everything is in order. This will help you avoid…
Taxable benefit for private use of a car – rules coming into force in 2017
As this is a lengthy document, we advise you to download it in PDF format…
Tax interest: apply for a provisional assessment in good time
Since 1 January 2014, we have been facing high rates of tax interest, particularly in…
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…