News
WOZ valuation is not an excessive burden
For the purposes of inheritance and gift tax, the valuation of residential properties is based on…
ANBI disclosure requirements: by 1 July
Since 2013, ANBIs have been required to publish their financial accounts (ANBI publication requirement). This must be done within…
The invoice in VAT (note)
As this is a lengthy document, we recommend that you download it in PDF format.…
30% scheme not yet updated
Finance Minister Dijsselbloem, speaking in the House of Representatives on 26 May,...
Self-administered pension: will postponing mean cancelling?
On 16 March, we informed you of the statement by Wiebes, State Secretary for Finance, that…
Claiming back VAT from other EU countries
Businesses that have paid VAT in another EU country can claim a refund of that VAT when they…
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…