News
Gift tax not fully creditable
If a donor dies within 180 days of the gift, the donated amounts must be...
Buy out life-course savings scheme in 2015?
As in 2013, the option exists in 2015 to terminate the life-course savings scheme and...
New box 3 levy
The annual leakage of tax plans linked to the million note has started. The Financial Daily...
Tax authorities don't know everything after all
If the taxman completes your tax return for you, it is not illogical to assume:...
VWGNijhof festival partner of Jazz & Wine Wijchen
On Sunday 30 August 2015, the 2nd edition of Jazz & Wine Wijchen will take place,...
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…
