From 1 January 2025, the small business scheme will change. There will also be an EU small business scheme.
New positions charging company car
Tax authorities have changed recent views on reimbursement of loading charges.
Pension and removal of enforcement moratorium on self-employment
Pension accrual and retroactive contribution collection in false self-employment: an often overlooked problem
VAT changes from 1 January 2025
What are the main changes to VAT from 1 January 2025?
Notice of end of contract in employment contract no longer works
An end-of-contract notice in the employment contract itself does not always work.
Crypto Assets Data Exchange Act
Crypto platforms must start sharing information about users with the tax authorities by 2026.
Eating out is business deductible
Is eating out on location for an entrepreneur business or private?
Does overtime pay count towards holiday pay?
Does compensation for non-mandatory but structural overtime count towards holiday pay?
Importance of the register of shareholders
The shareholder register is of great importance. There is a bill for a digital central register of shareholders.
Statutory minimum wage as of 1 January 2025
What will the minimum wage be in January 2025?
Plot of land: business or private?
Is loss on failed one-off project development deductible?
Cost of study and fitness children deductible?
Businesswoman deducts paid study and fitness expenses of children, who are employed by her. Rightly so?