News
Consider before you throw away email
A departing employee discards all emails from his mailbox. At first glance, not...
Prenuptial agreements and set-off
I am an entrepreneur and married under a prenuptial agreement because we want to minimise entrepreneurial risk as much as possible...
Is VAT on a receipt deductible?
An entrepreneur liable for VAT can deduct the VAT on his purchases as input tax...
Reclaiming foreign VAT on time
Did you pay VAT in 2014 in one of the other member states of the European...
Additional charge for grocery car
A car was registered in the name of a B.V. for which no addition concerning private use was declared....
Write-down not charged to row
A regularly occurring situation: parents lend their son money for (the start-up of) his business....
Payment discount and VAT
To encourage prompt payment of invoices, entrepreneurs grant payment discounts (in VAT terms: discount for...
Rental or rental-plus
Property rental is exempt from VAT. Tenant and landlord together can choose...
Director held liable for high-risk loan
A director of a private limited company may be held personally liable for any failure by the company to…
Compulsory booking by the owners’ association
Research has shown that a large proportion of owners’ associations (VvEs) do not…
Interest rate averaging
A relatively new phenomenon in the world of finance is what is known as interest rate averaging. This relates to (mortgage) loans with…
Protection of heirs
An heir who accepts an estate free of encumbrances is liable for all the deceased’s debts.…
Maintenance for former cohabitants
The tax implications of maintenance payments between former spouses (including former civil partners) are clearly set out in the law…
No voluntary revaluation on WEVAB
On 10 July 2015, the Supreme Court ruled in the test case in which farmers…
Amateur footballer in employment
The Hague Court of Appeal recently ruled that an amateur footballer is in an employment relationship with the association...
Competence Standard 30% Scheme
For workers from abroad with specialist expertise who, on the Dutch labour market…