According to the new rules the turnover that serves as a benchmark for applying the scheme is formed by, in particular, the sum of the compensation for services, to the extent that they would be taxed in the Netherlands without applying the scheme.
Source: officielebekendmakingen.nl (Dutch)
Latest Posts in "Netherlands"
- Dutch Tax Law Clarifies Data Reporting Rules for Small Business Scheme
- Court Rules No Right to Deduct Input Tax for Shareholder Advice Costs
- Entrepreneur Bound by Settlement Agreement in Tax Reassessment Case on Luxury Watches Sales
- Tax Fraud Lessons: The Perils of Mixing Business and Personal Finances
- Financial Application Disruption at Customs Halts Payments, Urgent Payment Requests Possible