News
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…
VWGNijhof and ANT at the Dental Expo
From 10 to 12 March, VWGNijhof, together with the Dutch Dentists’ Association (ANT)…
Self-administered pensions abolished
The self-administered pension scheme (PEB) is to be abolished. This was announced by Wiebes, State Secretary for Finance, in a…
VAT shown on the invoice must be paid
A trader who states VAT on an invoice must pay that VAT (pursuant to…
VWG and your government message box
You can find this factsheet in PDF format here. The government has published the following on its website…
Will the self-employed person be reassured?
‘Yet another article about the self-employed,’ you might be thinking? Yes, there’s more news…
Allowances 2015
For many people, filing their 2015 income tax return will also be a time to…