News
Children: we contribute to your costs
Children cost money; that will come as no surprise to anyone. Society contributes to these costs by…
The defendant must prove
The District Court of The Hague recently confirmed that a business owner who, for VAT purposes, had opted for the reverse charge mechanism…
Temporary replacement by a self-employed person
The stream of questions from the House of Representatives and the responses to them from the State Secretary for…
VAT deduction for fundraisers after all
In November last year, we reported in our article ‘No VAT deduction for fundraisers’ that a foundation…
Bill to amend the Working Conditions Act
A bill to amend the Working Conditions Act is currently before the House of Representatives. The…
Laying it all out in the UBO register
In order to (further) step up the fight against fraud and money laundering, every ultimate beneficial owner must…
Retention obligation: what to keep and for how long?
You can find the full text of this factsheet in PDF format here. Everyone knows that…
A living will – it’s worth giving some thought to!
‘Living will’ is a rather odd term. The Great Dictionary of the Dutch Language (Van Dale) defines…
Deduction for notional costs of volunteers (2)
In our article ‘Deduction of notional costs for volunteers’, we described a ruling by the Gelderland District Court…
Born 1 May 2016: the DBA
The abbreviation DBA stands for the Deregulation of the Assessment of Employment Relationships Act and is the name of the Act…
Care allowance: are you entitled to it?
The healthcare allowance is a subsidy for people on lower incomes to help cover the costs of…
Training expenses are tax-deductible
Education expenses (study costs) are deductible for income tax purposes, provided they relate to the costs of…
Volunteering as a tax-deductible donation
Donations to a Public Benefit Organisation (ANBI) are tax-deductible for the purposes of…
Business succession scheme also available for property
In a judgment of 15 April 2016, the Supreme Court confirmed that the business succession scheme…
You hire an artist or professional athlete
The full text of this factsheet in PDF format can be found here. If you’re looking for figures…
Drivers’ accommodation costs
Drivers who undertake international journeys incur costs because they do not use the routes that are standard for others…