tax news November 2002
No gift tax at natural verbintenisEr is no talk of a
donation an obligation ' ' natural at satisfying. This is a
squat obligation of morality and decency. Such obligations
prevention particularly in defamiliesfeer. Under certain
conditions its acquisitions from a natural obligation exempted from
gift tax. The acquiring party of the ' donation ' has the onus
of proof for to apply of an exemption. Recent the court has
decided pine bosch, which a donation between two brothers had been
exempted from gift tax because these resulted from a natural
obligation. proof resources for 2.5% car cost at interviews
bestelautoDe State Secretary have made in a decision known which proof
is enough for bijtelling in the income tax of 2.5% for an
establishment car. It concerns establishment cars of which
privé-gebruik have been limited by the nature or the planning of the
car. For the 2.5% bijtelling the employee proof must provide
that he does not use the establishment car beside the commuter traffic
in private. In the decision a number of examples is given of
proof that presence or absence of acceptable is. Employer and
employee can make also mutually an appointment to provide the proof.
For this a model exists new as from 1 January 2003 probably goes
the new hiring law in functioning. In the new huurrecht the
tenant of an industrial building has at a lack for which the landlord
is responsible, a legal right to convalescence, hiring lowering and
damages. The term ' lack ' can be defined more closely in the
lease. The new law assumes of it also that a company space in
the same state is produced such as in which it has been then rented.
This unless the landlord can prove the inverse. At a shop
- or horecapand are possible the landlord or the tenant after the
first hiring period by the cantonal judge more closely has the rent
determined. Generally this happens by the landlord. In the
new huurrecht broker report already established must be available at
the intimation for landlord and tenant. Furthermore the tenant
no longer gets a higher hiring in one time by the cantonal judge.
This is divided over maximum five years Navorderingstermijn none
twelve for imposing a retrospective assessment a so-called ' new fact
' has been required. The tax authority serves in principle
within five years after the time on which the belastingschuld has
arisen impose a retrospective assessment. For foreign incomes -
and assets apply however navorderingstermijn of twelve years.
The Supreme Court decided recent, which no talk was of foreign
income components. As a result, the navorderingstermijn were
only 5 years. Vof-contract with reacting krachtDoorgaans have a
civil partnership - or company agreement no reacting strength.
In the past by the Supreme Court then an exception has been
made, in particular for a situation where gave reacting strength to
spouses on grounds business to the company agreement. The State
Secretary has approved afterwards that anyway a reacting strength of 9
months is possible when in a civil partnership - or company agreement
a reacting strength has corresponded. The court Amsterdam has
stipulated, which it is for this approval no condition, which the
reacting strength on grounds business must rest new regions
BelastingsdienstDe Tax and Customs Administration changes by 1 January
2003 on a new region classification of the offices. The current
65 separate offices for individuals, ventures and large ventures are
brought together with this reorganisation in thirteen large tax
regions. The current seven customs districts are added to four
customs authorities regions. With this administrative process of
enlargement the effectiveness of the management of the Tax and Customs
Administration would be improved would have. For a limited
number of taxpayers the new region classification will lead to the
fact that they to make to get with another addressing of the Tax and
Customs Administration. Earn-Outregelingen by 1-1-2002De State
Secretary have come in a practical manner for participations which by
1 January 2002 with application of so-called earn-outregeling have
been sold. Recent then still a number of modifications and
supplements has come. Now an arrangement is among other things
made for the situation in which the participation is incorporated
after purchase in a tax entity. A request for application of the
decision must at the latest on 31 December 2002 done becomes.
shop part pand belongs to privé-vermogenBinnen certain forks
can entrepreneurs choose to an asset, when that is tevens used in
private and for the venture, to the business assets or to
privé-vermogen to count. An example of it is a company house.
The Supreme Court has determined that the shop part of a pand
obliges none business assets was. This because the pand was not
splitsbaar. It was in that situation not unreasonable the whole
see pand as privé-vermogen to. Tax treatment antillian
foundation private is as from 1 January 1998 possible capacity in a
so-called antillian foundation private categorise fund (SPF).
The State Secretary the opinion has been mattered, which the tax
treatment of SPF in a the same manner must take place as at a trust.
Paying capacity or income from the SPF has tax impact in the
Netherlands. Concerning the tax treatment of the SPF the tax
authority can give in advance certainty.
Source "tax news November 2002": General
Head index page of "tax news November 2002"
|
|
|
|
