Interview with Martin Lambregts – Legal Affairs BNR News Radio regarding renting out your (own) home during your holiday
On Tuesday, July 5th, Martin Lambregts was a guest on BNR Nieuwsradio's program "Legal Affairs" to discuss (the tax aspects of) renting out your own (rental) home. Martin Lambregts and Dennis Evertsz wrote an article on this topic, which appeared in NRC Handelsblad (July 14, 2015) (link). […]
Panama Papers, turning in and playing hide and seek with the tax authorities – Blog Martin Lambregts
Newspapers, magazines, and journals are buzzing with the Panama Papers. This massive, international "tax scandal" is being interpreted from many different angles. Tax experts are falling over themselves to emphasize the profound differences between tax avoidance and tax evasion, even though both ultimately result in no or less tax being paid.
Money in an old sock is not tax fraud – Article Martin Lambregts NRC Next
Laundering black money free of charge may soon be possible through the Dutch Tax and Customs Administration. Based on a recent opinion by Advocate General Niessen, the Supreme Court is advised to rule that a fictitious return of 4% (Box 3 Income Tax) violates property rights. In other words: money under the mattress that is subsequently declared is wrongly taxed at a fictitious return. Read more in the […]
Reporting cash black savings is advantageous – Blog Martin Lambregts
"Black money is no longer safe in Austria either," NOS reported last month. Austria was the last country in the European Union where people could have savings without the tax authorities knowing. Click here for the article.
WBSO: A gift from the government for Dutch startups – Blog Martin Lambregts
One of the many reasons startups are well-advised to establish themselves in the Netherlands is that the Dutch government has hidden several incentives within the Dutch tax system for innovative companies and businesses. Martin Lambregts, tax attorney at Wintertaling, explains the WBSO as an advantage for startups in the Netherlands.
Article NRC 14 July 2015: Martin Lambregts & Dennis Evertsz – Tax attack on Airbnb: fear not
Today, an opinion piece by Martin Lambregts and Dennis Evertsz appeared in NRC. The article's gist: Airbnb hosts have nothing to fear from the tax authorities. NRC article, July 14, 2015: Martin Lambregts & Dennis Evertsz – Tax attack on Airbnb: fear not
The tax penalty basis in the event of reversal and increase of the burden of proof – Article by Martin Lambregts
Published in the Weekblad voor Fiscaal Recht (Weekly Journal for Tax Law) on March 5, 2015, co-authored with AA Kan. If a taxpayer fails to provide the Tax and Customs Administration with any or all incorrect information, the Administration can issue a tax assessment based on an estimate, reversing the burden of proof.
Concentrated defense in summary proceedings – Article by Martin Lambregts in Advocatenblad
Abraham Hartogh introduced the concentration of defense at the end of the nineteenth century. A relatively new amendment to the law makes this rule relevant in summary proceedings. It seems not entirely without risk for a defendant in summary proceedings to keep a few cards up their sleeve if, before the hearing, they voluntarily file a statement of defense or otherwise […]
Donation by a legal entity, (un)taxable?
The question of whether a gift from a legal entity is taxable or not will initially be answered affirmatively by many. The 1956 Inheritance Tax Act stipulates that gift tax is levied on the value of everything received by "someone" as a gift. However, in Dennis Evertsz's opinion, the question is […]
January 20, 2015, summary proceedings hearing for border gas station owners against the State
Charles Langereis, in collaboration with Arjen van Rijn (De Clerq Advocaten), is representing BETA, BOVAG, and a group of independent gas station owners in the summary proceedings they filed against the State. The hearing, which focused on compensation for the damages incurred as a result of last year's excise duty increases, was held on January 20, 2015. During the […]
