News
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…
The trick with the house
The “house trick” involves the parent(s) selling the house to a (or…
Intra-Community transactions: new system
The system of intra-Community transactions is a transitional arrangement, but we have now become very…
Capital gains tax on the sale of a shareholding: from when?
Dividends from a shareholding are not subject to corporation tax. Shareholding exemption. We are referring to…
Juggling the car benefit-in-kind
In our article on the private use of cars, we discuss the rules that…
Travel agency liable for tourist tax
One of the ways local authorities rake in money is through the tourist tax. But who is liable to pay it? Tourist tax…
Gift exemption requires anticipation
With effect from 1 January 2017, the (maximum) gift tax exemption for gifts made for the benefit of…
Commissioner/supervisor
You can find the full text of this factsheet in PDF format here. In the wake of…
Unworkable weather: new rules
On 1 April 2016, it seemed that the new rules on unworkable weather were finally going to be…
A director and major shareholder may opt for the gift tax deduction
Donations are tax-deductible, including from profits on which corporation tax is payable. The conditions for this…
Electronic services for private individuals
Since 1 January 2015, businesses providing telecommunications, broadcasting or electronic services to private individuals must…