1 December 2021

Are you making the most of the WKR this year?

The Work-Related Costs Scheme (WKR) became compulsory for all employers on 1 January 2015. The idea behind the WKR is simple. All allowances and benefits in kind to your employee are considered wages and are, in principle, taxable.
12 November 2021

No VAT Fixed establishment in absence of ‘own qualifying staff’

Where VAT is concerned the existence of a fixed establishment is of major importance when determining where a service is taxable. Entrepreneurs would do well to determine whether or not they have a VAT fixed establishment and to know when real...
1 November 2021

Measuring behaviour improves compliance and risk prevention

For some years now, solid and reliable research has been carried out to gain insight into behavioural risks. The aim is to prevent future problems with pro-active interventions. This movement towards risk prevention is an important part of the...
11 October 2021

Global tax policy developments continue to be clearer

On October 8, 2021, the OECD followed up on its July 1, 2021, announcement to reform international taxation and to address the tax challenges arising from the digitalization of the economy.  
7 October 2021

Amendments to the Dutch Tax Plan 2022 – increase of Dutch CIT rate and tightening of interest deduction limitations

Introduction On the 21st of September the Tax Plan 2022 has been presented to the Dutch parliament. During the debates the following days a resolution has passed parliament on the 23rd of September to amend the recently presented Dutch Budget for...
1 October 2021

RSM Corporate Finance advises in the sale of Zaurus to Main capital backed Enovation

RSM Corporate Finance assisted the shareholders of Zaurus during the transaction process in entering into a strategic partnership with Main Capital backed Enovation. The closing took place on Friday 1 October at Loyens en Loeff in Amsterdam.
e-Recognition required for VAT returns from 2022 onwards
28 September 2021

Working with eRecognition from 2022 onwards

As from 2022, eRecognition with confidence level 3 will be required to file VAT returns . The government does not issue eRecognition. You will need to purchase this yourself from one of the approved suppliers. The application may take several days,...
26 September 2021

Budget day special - 2022 Tax Plan

This Budget Day Special outlines important proposals in the 2022 Tax Plan and additional legislative proposals. The proposed measures will enter into force on 1 January 2022, unless stated otherwise.
21 September 2021

Post-Brexit E-commerce: a new era of challenges?

The recent worldwide developments have had a significant impact on retail businesses due to strict lockdowns. Entrepreneurs in retail that have adapted timely and had a good digital strategy survived and may even have had a substantial increase in...
2 August 2021

The NOW-4 (sixth application period) in outline

In this newsletter we describe the outline of the NOW-4, the sixth application period (tranche).
21 July 2021

TVL Q2: a few points of interest and differences with TVL Q1

The TVL Q2 2021 is open until August 21, 2021. The well-known requirement of a 30% turnover decrease remains unchanged, but there are also differences with TVL Q1 2021. 
5 July 2021

Global tax policy is now truly global

On July 1, 2021, the OECD announced that 130 countries joined a new two-pillar plan to reform international taxation rules and to address the tax challenges arising from the digitalization of the economy. A small group of the Inclusive Framework’s...