The private company is a company with full legal personality without capital in which the shareholders only commit to their contribution. We find the provisions of the CAC which specifically apply to the private company in Book 5 (art. 5:1 – 5:158) of Part 2.The... Lump sum Advantage of a lump sum expenses deduction is that you do not have to prove the costs you actually made; it is not necessary to keep all your tickets, invoices or other means of proof. You can maximum deduct 30% of your profit as professional expenditure,... Legal form of the VAT payer In order to benefit from the flat-rate scheme, the company should work as an individual, ordinary (limited) partnership or private limited liability company. Other conditions Only VAT payers which should issue invoices for maximum 25% of... Benefit in kind based on a formula List price x CO2-percentage x 6/7 x age factor. The CO2-percentage and the emission reference level The base CO2-percentage of 5,5% is linked to a reference emission level. This reference emission level is expressed in gram per... GDPR Since 25 May 2018 the GDPR rules apply in the entire European Union. This European Regulation states how and why data can be collected, kept and processed. Every company, association or authority which processes personal data is subject to these rules. In... 69% limit The deduction of professional restaurant expenditure is limited to 69%. When and with who? Only restaurant expenditure with a professional character is deductible. Do you have a private diner party, then you cannot deduct these costs. In this case... 