At the end of this month, the final VAT return for the year 2022 will be filed. In this return, you need to take into account a number of specific issues. We have listed the most important corrections and points of attention for you.
A widening of the possibility of converting ODV (Old-Day Provision) into an annuity has been introduced. The ODV is the result of phasing out the self-administered pension and corresponds to the then tax value of the pension liability.
The customary salary for the DGA (director-major shareholder) was increased from 48,000 to 51,000 from 1 January 2023 and the efficiency margin was abolished.
The vacant value ratio has been increased to 95%, leased property must therefore be included in the basis of box 3 for a higher value.
Arnhem-Leeuwarden Court of Appeal puts a line through two parts of the legal restoration for savers and investors who overpaid wealth tax. The state must reimburse interest on the overpaid tax, the court says. Source: Laurens Berentsen en Martine Wolzak, FD.nl
I use the annual Christmas gathering to look back on the past year and look ahead to the next. For years I have been fortunate to have a top team of people who work hard and with their hearts.
Although most of us are busy decorating the Christmas tree and arranging the Christmas menu, for some it is still hard work in the final weeks of the year. With 2022 fast approaching its end, it is good to take stock and see if there are still things you need to take care of this year. Therefore, we have listed the most important tips and points of interest for you.
My name is Britt Dautzenberg, 21 years old. I was born in Maastricht, but raised Lanaken, where I still live with my mother. I finished my studies in Business Education in 2020.