Undespite some slightly positive annual profits, the tax authorities argue that an independent musician has no source of income.
Phantom self-employed at Benefits Service remain
The Benefits Agency continues to hire bogus self-employed workers as usual. Fines and surcharges are paid from taxpayers' money.
Vagueness over crypto assets leads to hefty penalty payment
Private individual faces high penalty to give Tax Authority insight into his crypto assets
Submit disbursements to third parties by 1 February 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?
Outside work leads to summary dismissal
A team leader is summarily dismissed for concealing ancillary work. Justified?
Waiver by ex-spouse constitutes gift
In divorce settlement, a wife waives a claim against her husband. Is this a taxable gift?
Guidance by job coach possible for more employees
A job coach has been available to more employees with a disease or disability since 1 January.
Transitional VAT regime for accommodation, culture, sports and media
There is a transitional arrangement for VAT increases starting on 1 January 2026.
Actual return box 3 law postponed
The switch to a new Box 3 system will be delayed until 1 January 2028. How will the government maintain tax revenue?
Labour relations enforcement: soft landing
The Inland Revenue will resume full enforcement on labour relations in 2025. But with a soft landing. What is that?
Reporting requirement for online platforms over 2024
Small online platforms must also report to the Tax Office for 2024 by 31 January 2025. How?
Second home in box 3: calculation of increase in value
The Supreme Court provides comprehensive guidance on calculating actual returns in Box 3 on a second home.