News
Energy Investment Allowance to 58%
For investments in energy-saving business assets, business owners can claim a (tax) subsidy in the form of the…
Wealth test surcharges
Both the housing benefit and the healthcare benefit are subject to a means test. This test involves…
Spread out large gift tax exemptions after all
In our article on Gift Tax Exemptions and in our 2015 (end-of-year) tips, we told you about…
VAR Transition Plan – approved agreement
In a transition plan, State Secretary Wiebes of Finance has explained to the Senate how he intends to…
No VAT deduction for fundraisers
A charity raises funds for food banks. It does this through the concept…
Withdrawal of ANBI status
On 1 January 2008, the foundations of the current system relating to the General…
Holiday home, not a residential property
This was the conclusion reached by the Gelderland District Court in a number of judgements handed down in August and September 2015, against which…
Dissolve a corporate tax group?
A corporate tax group may be dissolved upon request. However, this request takes effect…
The moment of truth …
… is on the horizon for many employers. After all, most employers will be… on 1 January…
Tax deduction for notional costs of volunteers
Charities and associations are liable for corporation tax if and to the extent that they carry on a business…
The government requires you to go digital!
The Tax and Customs Administration will go fully digital from 2016. The aim is for taxpayers and those entitled to benefits…
Night porters not on loan
The hirer of staff may be held liable by the tax authorities for any actions taken by the agency…
Micro-enterprise
With effect from 1 November 2015, Book 2 of the Civil Code (BW) will define the micro-enterprise…
Tax-free Bitcoin exchanges
The challenge that the law is constantly faced with is adapting to…
Lower threshold of declaration of ICL
A trader who supplies goods within the EU must submit periodic returns to the tax authorities. These…
Model Contracts for Self-Employed Workers
In our article “No VAR, no BGL – but what then?”, we reported that the…