Transport of goods follows the general rule The VAT Code contains a number of rules in order to determine where a service takes place. The general rule in a B2B (business to business) context provides that a service is deemed to take place in the country where the... For this scheme company cars are passenger’s cars, cars for double use, minibuses, including the ‘false’ light trucks (art. 65 Income Tax Code) which are registered in the name of the employer or are part of a renting or leasing contract and which... New business definition is a fact The merchant notion can be deleted from your memory. The merchant and trade notion refer to the previous century. The notion is obsolete and conflicts with the current economic reality. After more than 200 years the notion makes way... Optional scheme Already in last year’s summer agreement the Government planned to introduce an optional scheme. For budget reason these plans were abolished. At the end of March the Government after all decided to introduce such scheme. It is an optional scheme.... Rules for tax years 2019 and 2020 The separate taxation of 0,412% of capital gains on shares obtained by big companies is abolished. This tax was in all cases due by big companies, even when the shares were held for more than one year. By abolishing this tax, big... No more profit participation through a participation plan Since 1 January 2018 the profit participation scheme (introduced by law of 22 May 2001 on employee participation in the capital and profit of companies) has been replaced by a new profit premium. The profit... We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.OkMeer informatie 