{"id":115,"date":"2014-11-12T18:44:34","date_gmt":"2014-11-12T17:44:34","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/deadline-31-12-2014\/"},"modified":"2026-03-03T10:32:21","modified_gmt":"2026-03-03T09:32:21","slug":"deadline-31-12-2014","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/deadline-31-12-2014\/","title":{"rendered":"Deadline 31-12-2014"},"content":{"rendered":"

\"20141113_vuurwerk_VWGNijhof\"<\/p>\n

The end of 2014 is fast approaching. What do you still need to look at before you uncork the champagne to toast 2015? Below is a list of briefly some possible action points.<\/p>\n

If you think one or more of these points applies to you (or your B.V.), please contact an adviser at VWGNijhof. We will be happy to help you.<\/p>\n

* Anticipate the new legislation in employment law.<\/p>\n

*Report owner-occupied home loan(s) taken out in 2014 that were not taken out with a bank.<\/p>\n

* Pay off home equity debt (in view of penalty interest<\/em>).<\/p>\n

* Pay stamps can still be redeemed at 20% discount.<\/p>\n

* Lifetime credits can be redeemed at 20% discount again in 2015.<\/p>\n

* Take advantage of the additional increased gift tax exemption of up to \u20ac100,000.<\/p>\n

* Take advantage of regular gift tax exemptions.<\/p>\n

* Exploit the rate step (22%) in the substantial interest tax.<\/p>\n

* Adapt your pension schemes to the rules from 1 January 2015 (VWGNijhof has a model approved by the Tax Authorities<\/em>).<\/p>\n

* Assess whether action is required in relation to a reinvestment reserve (HIR).<\/p>\n

* Is the set-off of outstanding losses at risk (expiry of the set-off period, change of interests, company downsizing)?<\/p>\n

*Take advantage in 2014 of tax-free allowances and benefits in kind that will be taxed in 2015 under the work-related costs scheme (e.g. company bicycle<\/em>).<\/p>\n

* Enter into tax partnership still in 2014.<\/p>\n

* Make large expenses charged to your (savings) account still in 2014 to reduce the return base in Box 3.<\/p>\n

* Request the Inland Revenue to impose a provisional assessment for 2014, which will still be paid in 2014 (this should be done well before 31 December 2014<\/em>).<\/p>\n

* Critically assess the (negative) provisional assessment of income tax\/national insurance contributions 2015.<\/p>\n

* Assess whether it is advantageous to bring your (savings) assets into a B.V. (or borrow money from\/to the B.V.).<\/p>\n

* Use the remaining free space (for employers already applying the work-related costs scheme<\/em>).<\/p>\n

* Deposit annuity premiums\/insertions into an annuity bank savings account, for deduction in the annual and\/or reserve margin in 2014, no later than 31 December 2014.<\/p>\n

* Assess whether your salary as a DGA needs to be adjusted due to the amended customary pay scheme.<\/p>\n

Keep an eye on this website. The above action point list will be completed in the coming weeks.<\/p>","protected":false},"excerpt":{"rendered":"

Het einde van 2014 nadert met rasse schreden. Waar moet u nog naar kijken v\u00f3\u00f3rdat u de champagne ontkurkt om te proosten op 2015? Onderstaand een lijstje met kort een aantal mogelijke actiepunten. Denkt u dat \u00e9\u00e9n of meer dan deze punten op uw (of uw B.V.) van toepassing is, neem dan contact op met […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-115","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=115"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/115\/revisions"}],"predecessor-version":[{"id":2128,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/115\/revisions\/2128"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}