The bill entitled Wet excessief lenen bij de eigen vennootschap (Excessive Borrowing from one’s own Company Act) has been announced. The main reason for this measure is to combat tax deferral and cancellation by substantial interest holders. By withdrawing surplus …
Two focal points for early 2019
The importance of a correct provisional assessment 2018 In early 2018, provisional income and corporation tax assessments were imposed. If an additional payment still has to be made on the final assessment 2018 (and the provisional assessment was therefore too low), …
Important change to the 30% facility as from 1 January 2019
The current 30% facility was evaluated in 2017. In response to this evaluation, the cabinet announced in April that it was planning to reduce the term of the 30% facility from 8 years to 5 years as from 1 January 2019. The reduction of the term will also apply to …
Important change to the 30% facility as from 1 January 2019Read More
Amendment to the general terms and conditions of Riverlane and privacy policy
In connection with the entering into effect of the General Data Protection Regulation (GDPR) as from 25 May 2018, we have amended our general terms and conditions. The terms and conditions that apply with regard to the processing of personal data are included as an …
Amendment to the general terms and conditions of Riverlane and privacy policyRead More
Compensation scheme ZEZ for self-employed women as of 15 May 2018
In the period from 7 May 2005 to 3 June 2008, the Netherlands had no statutory regulations for self-employed persons who were pregnant. A number of women instituted legal proceedings in order to obtain a maternity allowance over this period. Last year, the Minister of …
Compensation scheme ZEZ for self-employed women as of 15 May 2018Read More
Three focal points for early 2018
Provisional assessment 2018 and the payment discount At the end of last month, the Tax and Customs Administration imposed provisional income and corporation tax assessments for 2018. The provisional assessment is based on income from the previous two years. The …
Law on the improvement of the functioning of the Owners’ Association (VvE)
Many apartment owners are members of an Owners' Association ( VvE). Within the VvE, members have rights and obligations to each other and to the VvE. On 1 January 2018, the Improvement of the Functioning of Owners' Associations Act came into force. With this Act, the …
Law on the improvement of the functioning of the Owners’ Association (VvE)Read More
Fiscal proposals from the coalition agreement
The coalition agreement has been announced. Below are the main outlines of the measures to be expected. The exact effective date is not fixed in all cases. …