BTW Tip 13 through 19
DGA Tip 20 through 26
Tips Employer/Employee 27 T/M 33
Other tips 34 T/M 44
Tips for Entrepreneurs
1 Do not let your reinvestment reserve expire
In the case of disposal of a business asset, the disposal gains can remain outside the tax rate by reserving this profit in a reinvestment reserve. The condition is that you have a intention of reinvestment and that this reinvestment also takes place within three years of the year of reservation. Check if a reinvestment period expires this year.
In Special situations is term extension possible. The special circumstance does not necessarily have to reinvest itself. There must be circumstances under which you cannot reasonably be held to the deadline.
2 Prevent loss evaporation
If you do not settle your losses in time, these will evaporate. You can offset losses with the profit of 1 year back, the so-called carry-back. The remaining loss can be far-according to offset with winnings from the 9 following years, the so-called carry-forward. You may still be able to avoid this year’s loss evaporation by:
• Realizing quiet reserves/Added value/goodwill;
• The introduction of profitable activities;
• The phasing out of facilities.
3 Keep your hours at
In 2013, you may apply additional deductions to your tax profit for costs and expenses other than wage costs directly attributable to Research & Development, the RDA. In 2014, the RDA is cut back. If you have enjoyed the RDA this year and do not expect altered conditions in 2014, you should consider a lower RDA. At the end of 2013, the definitive RDA percentage for 2014 is determined by ministerial arrangement.
Note: Also in 2015 you can continue to benefit from the entrepreneurial deduction. For the time being it remains unchanged. The proposed winstbox is off the job.
4 Invest in Real estate
If you purchase or have purchased a house, office or other property on or after 1 September 2012 to 1 January 2015 where the property is then resold within 36 months, the buyer will pay only for the value-added transfer tax. The extended period of 36 months is still valid until 1 January 2015. After that, a period of 6 months will apply.
In addition, when selling new business property, which has already been put into service or has been rented, you may be eligible for an exemption from transfer tax. You are then only liable for VAT. For this exemption, the period of 24 months shall be extended to 1 January 2015.
The exemption applies if the property is sold within 24 months:
• After initial commissioning, or
• After the commencement date of the rental (if this commencement date is earlier than the time of putting into service).
Furthermore, the extended time limit applies only if the first entry into service or the previous commencement date of the rental is between 31 October 2012 and 1 January 2015. As from 1 January 2015, a period of 6 months applies.
5 make optimal use of investment deductions
Assess whether it is advisable to wait with investments until after 1 January 2015. The time of investment is the moment when you enter into the obligations to purchase or improve the asset. By postponing investments you may receive more investment deductions.
6 Find out for which investment schemes you can qualify
In principle you as an entrepreneur are entitled to the Kleinschaligheids Investeringsaftrek (KIA). When you are environmentally friendly, there are several interesting tax investment facilities such as the Energy Investment Deduction (EIA), environmental investment deduction (MIA) or arbitrary depreciation on environmental assets (VAMIL). Test whether you are eligible for the KIA, EIA, MIA and VAMIL this year.
7 Value Assets
If you have assets on the tax balance that have a lower value, you can value them within the limits of good merchant use. For example, bad debting claims, inventories or business premises can give you a substantial deduction.
8 Apply RDA
The RDA percentage is expected to be 60%. The additional deduction item will provide you as an IB-entrepreneur up to 26.83% net. In the corporation tax the RDA supplies up to 15% net. Research has shown that the RDA cannot always be used effectively. Thus, the (starting) companies with (start-up) losses do not provide a direct advantage. It is currently being investigated whether the RDA should enter the S & O afdrachtvermindering as of 2016. This could mean that 2015 is the last year in which you can apply the RDA.
9 No more VAR but BGL
You are not asking for a more VAR but a decision no wage levies (BGL). The BGL is a decision that gives the client clarity about the consequences of an employment relationship for wage levies. As an entrepreneur by the BGL, you have no certainty as to whether you are enjoying wages from employment or profit from enterprise. The client will shortly be responsible for the application of the BGL.
Note: You will continue to use the VAR 2014 for the time being. This remains valid until the entry into force of the BGL.
10 Reduce your profits
There are a number of options to reduce your winnings. Under conditions, you can provide a provision for expected expenses for example, a reorganization, maintenance, remediation costs, warranty on products or anniversary expenses for the staff. If a provision is not possible, a cost egalisatiereserve can sometimes be a result. For example, this reserve is possible for major maintenance of a business premises. A claim can also be devalued which has become incomplete. Perhaps there are still stock shares on the balance sheet that can be devalued or there is stock in the warehouse.
11 from the BV to the one-man business silently or silently?
Are you running skinny gains or even losing with your eg? In that case, it may be more advantageous to convert your BV to a one-man business. You can do this silently or silently. The noiseless conversion is more complex.
The rushing transposition could bring with it more benefits. You start your one-man business as a starting entrepreneur. This means that you also enjoy all business facilities under conditions including the start-up rebate and the arbitrary depreciation.
12 lower addition to Oudedagsreserve
If you make a profit, you can use a part of that profit for a tax oudedagsreserve (for). This addition to the FOR lowers the income tax due. From January 1, 2015, you can add less to the FOR. You can still add only 9.8% of the profit over a calendar year to the FOR. At the moment, that is up to 10.9% of the profit. In addition, on 1 January 2015 a maximum amount of €8,640 is applied. In 2014, the maximum amount is €9,542.
13 Request VAT on invoices from non-paying debtors back
You can collect VAT that you have already paid, but not (more) of the debtor, from the tax authorities. This VAT should not be indicated on the supplementation form, nor in the next VAT report, but must be submitted in a letter form to the tax authorities. This must be done within one month of the expiry of the period in which it appears that the debtor will not pay.
Send the invoice.
14 Report Sever tax unit for VAT as soon as possible
If you no longer meet the conditions for the existence of a tax unit for VAT, the joint liability for the VAT debts of all companies within the fiscal unit runs as long as the tax unit exists. The fiscal unit will not be retroactively terminated so it is very important that you notify the tax authorities so quickly that the tax unit must be broken.
15 Apply the KOR
If you owe a maximum of €1,883 to VAT (after deducting before tax) on an annual basis, you will be eligible for the kleineondernemersregeling (KOR). In that case, you may not have to pay a part of the VAT. There is even a reduction of 100% if you do not owe more than €1,345 in VAT on an annual basis. Check if you can apply the KOR.
16 Select the most favourable VAT return period
You may make the tax return per quarter or per month. This results in a liquidity advantage. If VAT is to be paid, quarterly reporting is advisable. In the case of a structural refund of VAT, monthly returns are obviously a better choice. You can also make a declaration per year. You must make a written request to the tax authorities. You must comply with all of the following conditions:
1. You pay less than €1,883 VAT per year;
2. You do not have a licence article 23;
3. You have per year for less than €10,000 in each of the following activities:
• Intra-Community supplies;
• Intra-Community services;
• Intra-Community acquisitions;
• Reduced intra-community services.
17 benefit longer from low VAT rates in construction
What work is already under renovation and repair work? Renovation and repair work means renewing, enlarging, repairing or replacing and maintaining (parts of) the dwelling. Also below is the application of goods in or to a dwelling which is part of the house in architectural terms. In principle, you can apply the reduced 6% rate on the labor costs of placing a kitchen or replacing a CV installation.
• Design and manufacture of architectural drawings by architects and such entrepreneurs, provided that they also accompany the renovation of the dwelling;
• The labour costs of the custom-made goods that will form part of the house. This applies both to the goods manufactured on site and to the goods manufactured in-house (think of built-in closets, doors, window frames and dormer windows);
• The labour costs of gardeners for the building and maintenance of the gardens belonging to the house.
18 ask for timely VAT paid in other EU Member States
Have you paid VAT in other EU member States? Then you can ask for this VAT by means of an electronic request to the tax authorities in the Netherlands.
Please note: Your request must be within before 1 October of the year following the year you are requesting VAT. Requests coming in below may no longer be considered by the other EU country.
19 VAT for digital services to individuals administratively simplified
From 1 January 2015, telecommunications, broadcasting and electronic services will be taxed in the country where your customer lives. If you do nothing, you will have to register, report and pay VAT in all Member States where your customers reside. However, if you use a special arrangement, you only need to make VAT declarations in one EU country (the Netherlands) and pay VAT for all electronic services to your customers in EU countries. If you register before 31 December 2014 for this arrangement with the tax authorities, you can use it from 1 January 2015.
Please note: Each quarter, you must report the digital services provided to individuals via the secure section of the tax authority’s Internet site. This is only a mention of the VAT payable. The VAT notification must be submitted digitally at the latest 20 days after the end of a period.
Tips for the DGA
20 make use of the reduced AB rate
Before the end of the year, you may make a dividend benefit below the reduced aanmerkelijkbelang rate of 22% in so far as the income from significant interest does not exceed €250,000. With your tax partner you get even more benefit. You can pay a total of €500,000 to 22% in 2014.
Note: In 2015, the normal aanmerkelijkbelangtarief of 25% applies.
21 Pay dividend Benefit test
If there is an (interim) dividend payment, a repayment on equity deposited capital and or the purchase of own shares other than not to take place, then a benefit test must be made. It is desirable that you perform this test before you proceed to benefit. The test shows whether the company can continue to fulfil its obligations even after the dividend is paid.
22 Key The usual wage
It is advisable to check whether the usual pay of the DGA is still correct in 2015. The usual wage is in 2015 the highest of the following amounts:
• 75% of the wage from the most comparable employment relationship;
• The highest wages of the employees employed by the body, or bodies connected with the body;
• €44 000.
Because the tax authorities have many agreements with Inhoudingsplichtigen about the amount of wages to be applied and the tax administration needs about a year to make new arrangements, the year 2015 is provided with transitional law. This transitional right implies in you the usual wage in 2015 puts on pay 75/70th in 2013, if this wage in
2013 was higher than €43,000 (the standard amount in 2013), unless it is probable that the wage in 2015 should be raised to a higher or lower amount on the basis of the new usual wage plan.
Please note: If you do not specify a customary wage, you risk a fine of 50% on non-withheld wage tax.
23 Bring your bonus into the free space
As a DGA, you can obtain your tax advantage with the work-on-line. So you can drop your bonuses under the free space. This is still 1.5% of the compensation in 2014. In 2015, the free space is reduced to 1.2% of the compensation.
Please note that you must satisfy the condition that you have already dropped the bonuses in the past under the final charge and that the bonus is not unusually high.
24 take advantage of the group arrangement
You can benefit from 1 January 2015 as a DGA by using the group arrangement. The group arrangement makes it possible to merge the free spaces within one group. If you have a holding structure, in which you are employed at the holding company, you will be able to merge the free areas of the holding and the operating company in the future.
25 lend money to your BV
Is your BV in financial distress? In that case you can lend money to your BV as a DGA. The interest you receive from your BV falls under the posting scheme in box 1. This means that you can apply the posting exemption of 12%.
Please note: The loan to the BV must be made under business conditions. Think of interest, redemption and certainty. So make a contract of money loan and repayment obligation. Also the interest must be business. In order to review the business, you should ask yourself the following question: is an independent third party willing to run such a debtor risk under the same circumstances?
26 borrowing money from your BV
In the case of excess cash in the BV, it may be attractive for you as a DGA to conclude a loan with your own BV. You can borrow for consumer purposes. The loan then falls for you in box 3. You do not receive interest deductions, while the interest is taxed at the BV.
It is more tax-attractive to borrow for the house. You can bring the interest charged to your income in box 1 at a maximum of 52%, while the BV is owed 20-25% of the company tax. Taking into account the Aanmerkelijkbelang claim of 25%, the total tax burden exceeds 40-43,75%.
TIP: VAnuit rate point of view, it may be interesting to set interest rates as high as possible. As a rule, the tax authority accepts an interest rate that banks may also charge.Please note: You must pass on your own home loan information to the tax authorities. If you do not do this in time, you will lose your right to interest deductions.
Tips for employer/employee
27 make use of the subsidy scheme practice learning
The afdrachtvermindering education has been replaced by the grant practice learning scheme. As the name implies, the new scheme is a subsidy and not an allowance for wage tax. Have you already called for this subsidy? The subsidy amount can be up to €2,700 per year of study per Leerlingaanvraag.
In order to qualify for the scheme, specific conditions must be met. For example, your company must be classified as a recognized learning company. There are also requirements for the agreement between the pupil, the training institution and the employer and the guidance actually provided to the student.
Please note: Unlike the previous monthly afdrachtvermindering, the subsidy will only be granted after the end of the academic year.
28 Take Your life credits in 2015
Do you have a life-cycle credit as an employee? You can withdraw your credit in 2015 at one time. The employer may pay out 20% of the recorded credit. This 80% regulation applies only to the life-cycle credit including interest that was in the life-cycle piggy bank on 31 December 2013.
29 Pensioengevend Salary capped
Are you as an employer prepared for the pension changes by 1 January 2015? You can already consider the adjustment of your existing pension scheme and the required repair and/or (possible) compensation measures.
In the future, the salary above €100,000 can no longer be rebuilt as a tax-benefit pension. This maximum pensioengevend salary is indexed annually. There is a possibility for employees to save voluntarily from the Nettosalaris above €100,000. The premiums to be submitted are withdrawn from the Nettosalaris and are therefore not deductible. The saved balance is not taxed in box 3, but may only be included in the form of an annuity (periodic payments).
30 lowering addition with own contribution car of the case
Are you asking your employees to make their own contribution to using the car of the case? If this contribution has been appointed as a contribution for private use, the addition may be reduced by the amount of the contribution.
This could, for example, be the subject of a contribution that a worker pays because he has a more expensive lease car than he can lease according to his employer’s scheme.
31 You must now be on the work
Next year you will no longer be able to choose the ‘ old ‘ system of allowances and benefits in the payroll tax. Have you not yet switched to the work-on-line? Please take into account some months of preparation time.
You should not only reflect on the tax consequences of the work-on-line effect, but also on the labour-law impact that the work is having. It is therefore advisable to consider the conditions of employment and to ask ourselves, among other things, whether the benefits and benefits in kind that are currently being made are an obligation to the workers to pay this net. You have to look out with your employees. You cannot change the terms of employment unilaterally, irrespective of whether there is a change clause in the employment contract or collective labour agreement.
Please note: If your employee does not accept a change, the change will only be possible if you can show that you had a ponderous interest in modification and (in consultation) made a reasonable proposal to the employee (s).
32 you will soon determine what is necessary
As an employer, you determine on 1 January 2015 whether there is a need for a limited number of facilities for your employees. You should think about features such as tools, computers, mobile communication equipment and similar equipment. If you, as an employer, think it is necessary for the employee to have the provision at his disposal and that the employee actually uses that provision in his work, then this can be offered under the work-charge regulation.
Tablets, telephones and computers that require employees to do their job well, can therefore be provided without any burden.
33 for the time being no changes in auto-counting
For now, as a driver of a car of the case, you are still tied to the addition of 14%, 20% or 25%. Only in 2016 will there be adjustments again. Without these necessary adjustments, the reduced rate of addition for electric vehicles and the exemption in the MRB for highly fuel-efficient cars in 2016 would be cancelled. The adjustments mainly relate to the addition percentages for electric and (very) economical cars for 2016.
Note: You can still come under the addition. For this you need to show by means of a closing ride-administration that you have stayed below the 500-kilometre limit for private use. If you are in possession of a ‘ no private use car ‘ statement, you should show that you do not drive more than 500 private kilometres.
34 make use of the elderly allowance and the elderly discount in 2015
Last chance, only in 2015 can older taxpayers still benefit from the old-Rentoeslag in box 3 of income tax. The elderly supplement is an increase of up to €27,984 of the duty-free capital. This surcharge will be abolished on 1 January 2016.
Please note: The elderly person supplement applies only to taxable persons who have reached the AOW age on 31 December of the year of Declaration or at the end of the tax liability.
In addition to the abolition of the elderly allowance, the elderly discount for older tax VAT with an income of up to €36,200 is reduced by €83. For incomes above that limit the discount will amount to €2016 70.
35 Think of personal deduction
The personal deduction, including donations, alimony, care costs and training expenses, is deducted from the income in box 1. A possible remainder is deductible from the Income in box 3 (rate 30%) and then from the Income in box 2 (Rate 25%). Match your income and deduct as much as possible.
36 Lower your base in box 3
You have to pay your assets-including your savings-yearly tax in box 3 if you have more power than the duty-free amount (€21,139 per taxable person, €42,278 for tax partners). The capacity is assessed every year on 1 January. You pay less tax if the base of Box 3 is lower on 1 January. You can, for example, reach this by the end of the year with your savings:
• To repay part of your mortgage;
• Large expenditure that you still have to do, to do at the end of the year;
• Mortgage interest rates to be paid forward;
• Make a donation or gift.
37 make use of the donation exemption
Until 1 January 2015, you can receive a donation for the benefit of your own property of up to €100,000 from both a family member and a third party tax free. The donation for the dwelling must serve to obtain an own dwelling, in order to funding the improvement, maintenance or redemption of the rights of leasehold, resale or constriction or to repay a private dwelling debt or a residual debt.
If you have your own house under construction in 2014, you can also use the temporary widening of the grant exemption next year. The condition is that you have paid at least the first term of the purchase amount for the new property in 2014.Please note: No notarial gift certificate is required.
38 Donate under Schuldigerkenning
Note: For the donation on paper a number of conditions apply:
• There must be at least 6% interest on the children’s loan;
• This interest should actually be paid annually.
39 Modification of the matrimonial community of goods
The legal community of goods between spouses is curtailed. It has been proposed that premarital (business) capital is in principle private equity, unless the partners expressly choose by marriage conditions that this capacity belongs to the community.
Please note: When marrying in the community of goods, only what both spouses have built up during the marriage will be standard in the community. The premarital ability, gifts and legacies remain private assets.
40 Come fast to repent
Unfortunately, you cannot report your income or assets to the tax authorities without any further tear. Since 1 July 2014, the fine for voluntary improvement is 30%. Moreover, only voluntary improvement has been made if the tax authorities had not yet been informed or could have been of undeclared income or assets. From 1 July 2015 the fine for Inkeerders goes up to 60% of the tax too little levied.
Please note: The recovery period in the deliberate concealment of income or equity (bad faith) may in all cases be extended to 12 years.
41 Choose for favourable level date WOZ-Value inherited property
Have you inherited a property? Then you need to go for the inheritance tax of the WOZ value of this House. However, the WOZ value is always (at least) a year before the date of death. However, as an heir, you can choose the WOZ value that applies in the year of death or the WOZ value that applies to the year after the year of death. Choosing the right WOZ value can be a tax advantage.
42 Watch out for accelerated recovery surcharge debts
As with tax debts, you can be confronted with speed-up of the recovery of surcharge debts as of 1 January 2015. Accelerated recovery means that the tax authorities may take enforcement measures immediately after taking a decision to recover a surcharge debt (and associated interest and possible penalties). Therefore, pay your surcharge payable on time.
43 tax rate also for the dividend tax
As from 1 January 2015, the tax rate scheme will also apply to the dividend tax. This implies that you are liable for tax assessments of dividend taxes. On the other hand, you will receive interest on refund orders. The percentage shall be equal to that of the statutory interest on non-commercial transactions, provided that the percentage is at least 4%.
44 End Kindgerelateerde Schemes Income tax
You can no longer rely on three kindgerelateerde schemes in the income tax as of January 1, 2015: The deduction of the child’s livelihood, the parental leave discount and the single-parent discount.
45 bring your interest to residual debt in rebate
You can deduct the interest on residual debts by 1 January 2015 for fifteen years. Now that is another ten years. This extension applies to residual debts arising from the period from 29 October 2012 to 2017.
Please note: The mortgage interest deduction is further reduced to 51% on 1 January 2015. This is hitting al-Leen homeowners who are having their income in the highest load disk.