Current

Featured image for “Geen bron van inkomen bij geringe winst?”

No source of income at low profit?

24 January 2025
Undespite some slightly positive annual profits, the Inland Revenue states that an independent musician has no source of income....
Read more
Featured image for “Schijnzelfstandigen bij Dienst Toeslagen blijven”

Phantom self-employed at Benefits Service remain

24 January 2025
The Benefits Agency continues to hire bogus self-employed workers as usual. Fines and surcharges are paid from taxpayers' money....
Read more
Featured image for “Vaagheid over cryptovermogen leidt tot forse dwangsom”

Vagueness over crypto assets leads to hefty penalty payment

24 January 2025
Private individual receives heavy penalty payment to give Tax Authority insight into his crypto wealth....
Read more
Featured image for “Uitbetaalde bedragen aan derden aanleveren vóór 1 februari 2025”

Submit disbursements to third parties by 1 February 2025

24 January 2025
In 2024, did you pay amounts to someone who does not work for you as an entrepreneur and is not in (fictitious) employment with you?...
Read more
Featured image for “Nevenwerkzaamheden leiden tot ontslag op staande voet”

Outside work leads to summary dismissal

10 January 2025
A team leader is summarily dismissed for concealing ancillary work. Justified ....
Read more
Featured image for “Kwijtschelding door ex-echtgenote vormt schenking”

Waiver by ex-spouse constitutes gift

10 January 2025
In divorce settlement, a wife waives a claim against her husband. Is this a taxable gift?...
Read more
Featured image for “Begeleiding door jobcoach voor meer werknemers mogelijk”

Guidance by job coach possible for more employees

10 January 2025
A job coach has been available to more workers with illnesses and disabilities since 1 January....
Read more
Featured image for “Overgangsregeling btw-tarief logies, cultuur, sport en media”

Transitional VAT regime for accommodation, culture, sports and media

10 January 2025
There is a transitional arrangement for VAT increases starting 1 January 2026....
Read more
Featured image for “Wet werkelijk rendement box 3 uitgesteld”

Actual return box 3 law postponed

27 December 2024
The switch to a new Box 3 system will be delayed until 1 January 2028. How will the government maintain tax revenues?...
Read more
Featured image for “Handhaving arbeidsrelaties: zachte landing”

Labour relations enforcement: soft landing

27 December 2024
The Inland Revenue will resume full enforcement on labour relations in 2025. But with a soft landing. What is that ....
Read more
Featured image for “Rapportageplicht online platformen over 2024”

Reporting requirement for online platforms over 2024

27 December 2024
Small online platforms must also report to the Tax Office for 2024 by 31 January 2025. How ....
Read more
Featured image for “Tweede woning in box 3: berekening waardestijging”

Second home in box 3: calculation of increase in value

27 December 2024
Supreme Court provides comprehensive guidance on calculating actual return in Box 3 on a second home....
Read more
Featured image for “Overtreding geheimhoudingsbeding leidt tot ontslag”

Breach of confidentiality clause leads to dismissal

13 December 2024
Instant dismissal after breach of confidentiality clause justified?...
Read more
Featured image for “Werkgever stopt met betalen salaris”

Employer stops paying salary

13 December 2024
Employer wrongly stops paying salary departing employee. What is the consequence....
Read more
Featured image for “Verhuiskostenaftrek: is de verhuizing wel zakelijk?”

Moving expenses deduction: is the move business?

13 December 2024
Not every move by an entrepreneur or result generator leads to (flat-rate) deduction of moving expenses....
Read more
Featured image for “Wetsvoorstel box 3 moet op de schop”

Box 3 bill to be shaken up

13 December 2024
According to the Council of State, the box 3 bill needs to go back to the drawing board. What is going on ....
Read more
Featured image for “Direct na vaststellingsovereenkomst opening eigen restaurant”

Immediately after settlement agreement opens own restaurant

29 November 2024
Ex-employee opens own restaurant week after signing settlement agreement. Should employer still pay the compensation?...
Read more
Featured image for “Aanvraag Wet Bevordering Speur- en Ontwikkelingswerk 2025”

Application for the Promotion of Research and Development Act 2025

29 November 2024
You can now make your application for the Promotion of Research and Development Act 2025. What will change from 2024?...
Read more
Featured image for “Zwangerschapsdiscriminatie tijdelijk contract”

Pregnancy discrimination temporary contract

29 November 2024
Employer does not renew third temporary contract. Good law or pregnancy discrimination?...
Read more
Featured image for “Nieuw financieringsstelsel kinderopvang”

New childcare funding system

29 November 2024
A new funding system for childcare is coming. What are the plans ....
Read more
Featured image for “Kostenonderzoek bij een vaste kostenvergoeding”

Cost examination in the case of a fixed cost allowance

15 November 2024
Why should you do an expense survey on a fixed expense allowance for your employees?...
Read more
Featured image for “Wijzigingen kleineondernemersregeling en introductie EU-KOR”

Changes to small business scheme and introduction of EU KOR

15 November 2024
From 1 January 2025, the small business scheme will change. There will also be a small business scheme for the EU....
Read more
Featured image for “Nieuwe standpunten opladen auto van de zaak”

New positions charging company car

15 November 2024
Inland Revenue has changed recent views on charge reimbursement....
Read more
Featured image for “Pensioen en opheffing handhavingsmoratorium zelfstandigen”

Pension and removal of enforcement moratorium on self-employment

15 November 2024
Pension accrual and retroactive contribution collection in false self-employment: an often overlooked problem....
Read more
Featured image for “Wijzigingen btw vanaf 1 januari 2025”

VAT changes from 1 January 2025

1 November 2024
What are the main changes to VAT from 1 January 2025?...
Read more
Featured image for “Aanzegging einde contract in arbeidsovereenkomst werkt niet meer”

Notice of end of contract in employment contract no longer works

1 November 2024
An end-of-contract notice in the employment contract itself does not always work....
Read more
Featured image for “Wet gegevensuitwisseling cryptoactiva”

Crypto Assets Data Exchange Act

1 November 2024
Crypto platforms must start sharing information about users with Tax Authorities by 2026....
Read more
Featured image for “Eten buiten de deur zakelijk aftrekbaar”

Eating out is business deductible

1 November 2024
Is eating out on location for an entrepreneur business or private?...
Read more
Featured image for “Telt overwerkvergoeding mee voor vakantieloon?”

Does overtime pay count towards holiday pay?

18 October 2024
Does compensation for non-mandatory but structural overtime count towards the calculation of holiday pay?...
Read more
Featured image for “Belang van het aandeelhoudersregister”

Importance of the register of shareholders

18 October 2024
The shareholder register is of great importance. There is a bill for a digital central register of shareholders....
Read more
Featured image for “Wettelijk minimumloon per 1 januari 2025”

Statutory minimum wage as of 1 January 2025

18 October 2024
What will the minimum wage be in January 2025?...
Read more
Featured image for “Perceel grond: zakelijk of privé?”

Plot of land: business or private?

18 October 2024
Is loss on failed one-off project development deductible?...
Read more
Featured image for “Kosten studie en fitness kinderen aftrekbaar?”

Cost of study and fitness children deductible?

4 October 2024
Businesswoman deducts paid study and fitness expenses of children, who are employed by her. Rightly?...
Read more
Featured image for “Fiscale strategische agenda van het kabinet”

Cabinet fiscal strategic agenda

4 October 2024
What are the three fiscal priorities for this cabinet term?...
Read more
Featured image for “Knelpunten financiële werknemersparticipatie”

Bottlenecks of employee financial participation

4 October 2024
What bottlenecks does the government recognise around employee financial participation and what is the action plan?...
Read more
Featured image for “KVK schermt telefoonnummers af”

KVK shields phone numbers

4 October 2024
KVK shields telephone numbers of entrepreneurs....
Read more
Featured image for “Ontslag wegens meenemen leverworsten”

Dismissal for taking liver sausages

20 September 2024
Is taking liver sausages theft and is it grounds for summary storage?....
Read more
Featured image for “Aanpak handhaving ZZP-ers”

Tackling enforcement ZZP-ers

20 September 2024
The end of the model agreement for working with self-employed workers is in sight....
Read more
Featured image for “Fiscale hoofdlijnen Prinsjesdag: burgers”

Tax outlines Budget Day: citizens

20 September 2024
Budget Day 2024: what new plans does the government have for citizens?...
Read more
Featured image for “Fiscale hoofdlijnen Prinsjesdag: ondernemers”

Tax outlines Budget Day: entrepreneurs

20 September 2024
Budget Day 2024: what new plans does the cabinet have for entrepreneurs?...
Read more
Featured image for “Koop woning voor vriendenprijs: startersvrijstelling?”

Buy property at friends price: starter exemption?

6 September 2024
Couple buys a house from uncle's acquaintance for €395,000. For financing purposes, the house is valued at € 430,000. The limit for the starter's exemption transfer tax is €400,000....
Read more