Quick scan estate planning
Have you built up capital / wealth and do you want control over how your wealth is distributed after you pass away? Your estate planning...
Insights
VanLoman provides tax advice & insights. Do you want to know more? Please contact us at samantha.scholten@vanloman.com
Portal Tax Authorities changes
Maarten PrevooAs of 1 January 2022 it will no longer be possible to submit your VAT return via the ‘old portal’ of the Tax Authorities and...
Utilise the first corporation tax bracket
Maarten PrevooThe current corporation tax rate is 15% on profits up to EUR 245,000 and 25% on the excess over this amount. From next year onwards,...
Utilise the annual gift tax allowance
Maarten PrevooYou can annually gift money tax-free up to the maximum level of the gift tax allowances. In connection with COVID-19, the gift tax allowances have...
Set up a savings company
Maarten PrevooIf you have a lot of savings or low yield assets as a private individual, these are taxed annually for personal income tax purposes (Box...
Do not delay arranging your business succession…
Maarten PrevooThe business succession facility (“BOR”) offers entrepreneurs the possibility of transferring their business to the next generation in a tax-friendly manner, subject to certain conditions....
BOR and the Personal Income Tax Act (substantial interest, Box 2)
Maarten PrevooIf you do not make use of the BOR for personal income tax purposes (“BOR-IB”), gifting a substantial share interest will constitute a taxable alienation...
BOR and the Inheritance Tax Act (gift tax and inheritance tax)
Maarten PrevooIf you do not make use of the BOR for inheritance tax purposes (“BOR-SW”), gifting a substantial share interest to a proposed successor will trigger...
Family structure
Maarten PrevooOur clients often ask us what is the most flexible and tax-efficient way to transfer their assets to the next generation. This type of transfer...
