Do you have to make prepayments? You have to prepay when you obtain profits or benefits. This means that entrepreneurs, liberal professions and all forms of companies must make prepayments. When do you have to prepay in 2018? When your accounting year closes on 31... Crowdfunding for starters In 2015, the government introduced the ‘tax shelter’ for investments in starters. This tax advantage was meant for who contributes to the risk capital of a starting company. The investment must comply with two important... Classical rule: freedom of choice for the company Previously it was simple: at the occasion of a capital reduction the company could freely choose on which part of the share capital a capital reduction was charged. Why is that so important? This choice has important... Adjustment to reality The current lump sum valuation for benefit in kind for the free personal use of a pc, laptop, tablet, smartphone and internet needed an update. The last years prices for laptops and pcs have dropped, so the quite high lump sum amounts were no... Material and formal conditions for VAT deduction The material condition in order to have right to deduct VAT is that the goods/services are used to perform taxable transactions. E.g. a plumber buys material: the VAT which he pays on the purchase is deductible since he... Stock options? A stock option gives the right during a certain exercise period to buy shares against a whether or not previously determined price (the exercise price). Employees and directors can in this way obtain shares. In most cases these are shares of the company... 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 