Marc Bastiaansen

The Minister of Economic Affairs and Climate Policy has established the Energy List 2024. This list contains the assets that are eligible for the energy investment deduction (EIA) if invested in 2024. In 2024, the list will no longer contain assets for which the payback period is significantly shorter than five years. Companies and institutions are obliged to…

The rates in box 1 of income tax and payroll tax in 2024 are as follows. rate bracket annual income tax and national insurance contributions, younger than state pension age ditto, state pension age and older  1a  €0 to €38,098  36,97%  19,07%  1b  €38,098 to €75,518  36,97%  36,97%  2  €75,518 or more  49,5%  49,5% For…

The participation exemption in corporate tax also applies to costs relating to the disposal of a participation. Such costs are not taken into account when determining the profit. It follows from case law of the Supreme Court that there must be a direct causal link between the costs and the sale of the participation. This is the case…

A legacy in a will is not a gift, but an acquisition under inheritance law. That is the outcome of a procedure before the Supreme Court. The legacy related to an amount of €50,000, which was awarded by the testator to someone who had performed unpaid domestic work for him for years. Earlier in the proceedings, the court…

The Minister of Economic Affairs and Climate Policy has amended the Regulations for National Economic Affairs and Agriculture, Nature and Food Quality (LNV) subsidies and the Regulation on opening up EZK and Agriculture, Nature and Food Quality (LNV) subsidies 2024. The subsidy modules TKI SME strengthening, SME innovation stimulation top sectors, Innovation credits, Seed capital…

During the General Political Considerations, the House of Representatives adopted a large number of motions with tax consequences. The House has expressed the following wishes: The target for tax structures and tax schemes must be achieved, so that the income tax will not be increased before 2024. The expertise requirement for application of the 30% ruling must…

Although the cabinet is outgoing and the Tax Plan therefore has little policy, the total package of bills is more extensive than ever before. The Tax Plan 2024 package consists of no fewer than 15 bills, with a wide range of measures in various areas. As usual, the actual Tax Plan 2024 bill includes measures with a…

The rate in the first bracket of box 1 of income tax changes marginally from 36.93 to 36.97%. This rate applies up to an income in box 1 of € 75,624. The rate in the second bracket remains 49.5%. The general tax credit increases from €3,070 to a maximum of €3,374. From an income of € 24,904, the general…

There is no good news for entrepreneurs. The self-employed person’s deduction will drop from €5,030 in 2023 to €3,750 in 2024. The SME profit exemption will drop from 14 to 12.7% of profit. … read more

The Advocate General (AG) at the Supreme Court has issued an opinion on a procedure regarding taxation in box 3 under the Box 3 Decree and the Restoration of Rights Act. The State Secretary for Finance has lodged an appeal in cassation against a ruling by the Arnhem Court of Appeal. Leeuwarden. The question submitted…

An employer and an employee have agreed on a study costs scheme. Under this scheme, the employee had to reimburse the employer for part of the costs of a training he had followed in the event of early termination of employment. The agreement stated the cost of the training and the period during which the employer will…

On 1 January 2016, the Working After State Pension Act came into effect. This law is intended to make it attractive for employers to hire older employees. Transitional law has been introduced to prevent this law from having an adverse effect on younger employees. This transitional law has ended on 1 July 2023. As a…