Home - Newsflash
Tel nr.: +31 (0)20 3445900 |
We are based in the centre of Amsterdam at Prins Hendrikkade 184.
We are specialised in tax advice & accountancy and expat tax matters.
We are specialised in tax advice & accountancy and expat tax matters.
Small business scheme not for businesses based abroad
Published: 31-01-2012
A German-based business without a permanent establishment in the Netherlands is not entitled to apply the Dutch small business scheme (KOR) with regard to VAT, according to a recent Breda Court ruling.
The entrepreneur generally performs their activities in Germany. In 2008 he carried out deliveries in the Netherlands. In his VAT return he applied the small business scheme. In dispute is whether the entrepreneur was entitled to do this.
The Breda Court judged that this is not the case. The court based its judgement on the Schmelz case from the EU Court of Justice. In this case was confirmed that the KOR only applies to small businesses located within the territory of the member state where VAT is due. Even though the notes on the VAT return forms do not state that the KOR is only applicable to businesses based in the Netherlands, this is no defence, as the notes to the tax return are general and only of an informative nature.
The entrepreneur generally performs their activities in Germany. In 2008 he carried out deliveries in the Netherlands. In his VAT return he applied the small business scheme. In dispute is whether the entrepreneur was entitled to do this.
The Breda Court judged that this is not the case. The court based its judgement on the Schmelz case from the EU Court of Justice. In this case was confirmed that the KOR only applies to small businesses located within the territory of the member state where VAT is due. Even though the notes on the VAT return forms do not state that the KOR is only applicable to businesses based in the Netherlands, this is no defence, as the notes to the tax return are general and only of an informative nature.
Keep up to date with the latest tax developments in the Netherlands.
Follow us on twitter or become a fan of our Facebook page.
Latest news
Archive
06-04-2012
Expat Housing Seminar 6
28-02-2012
Expat Housing Seminar 5
23-02-2012
CO2 Neutral!
11-01-2012
Expat Housing Seminar 4
19-10-2011
Expat Housing Seminar 3
28-07-2011
Expat Housing Seminar 2
20-06-2011
New employee and expansion of services
06-06-2011
Expat Housing Seminar
09-05-2011
I'll be back
23-03-2011
Alpe D'Huzes Annual Report- 04-01-2011
Largest association of tax consultants formed
Tax Newsflash
Archive
07-05-2012
Less-educated workers
27-04-2012
Tax in the Netherlands part 4
24-04-2012
Measures
11-04-2012
0% rate on ICT
27-03-2012
Expat Experiences - Dutch pay slip
15-03-2012
Tax in the Netherlands part 3
14-03-2012
Mortgage Interest Deduction
01-03-2012
Payment deferral
29-02-2012
Clawback Scheme
13-02-2012
Tax in the Netherlands part 2
02-02-2012
No tax return form received?
01-02-2012
One client business
31-01-2012
Small business scheme not for businesses based abroad
27-01-2012
Sports 3, Tax Office 0
20-01-2012
Taxes in the Netherlands
12-01-2012
30% ruling lapses 3 months after employment ends
05-01-2012
30%-ruling for stock options
16-12-2011
Salary DGA
14-12-2011
Digi D Fraud
08-12-2011
2012 Memorandum of reply
02-12-2011
NL in conflict with EU law
23-11-2011
2nd update 30% changes
16-11-2011
update 30% changes
14-11-2011
30% ruling important news!
13-11-2011
Benefit requests/changes
10-11-2011
30% ruling changes proposal
19-10-2011
2012 tax changes
13-10-2011
Amsterdam afraid of expat exodus
21-09-2011
tax plan 2012 changes 30%-ruling
10-09-2011
30% ruling streamlined
08-09-2011
Specific expertise 30%-ruling
05-09-2011
Tax returns green light
30-08-2011
Smartphones, tablets further distinguished- 27-08-2011
Small job scheme ends 
26-08-2011
Tax office hurt by choice for resident taxpayer status
25-08-2011
Self employed tax deduction (Zelfstandigenaftrek)
20-08-2011
Private Use Alarm!
18-08-2011
Box 3 time proportionate allocation
01-08-2011
Non-resident taxpayers Box 3 income
28-07-2011
30%-ruling not hired from abroad
14-07-2011
Feuding with the neighbours causes lower house value
12-07-2011
Entitlement to transfer tax rate deduction possible for residences acquired before June 15, 2011
04-07-2011
New investment into salary savings no longer possible
20-06-2011
Private Use of Vehicles amended- 06-06-2011
Tax penalty regime The Netherlands 
27-05-2011
Recovery of Salary only after notice
19-05-2011
Benefits 2010
17-05-2011
Abuse of expat rule
13-05-2011
Deduct Health Insurance Premium From Salary?
09-05-2011
Income statement (IB60) request from the Tax Office
07-05-2011
Employment tax credit
06-05-2011
Consumers want access to credit rating
04-05-2011
Court teaches teacher to count
03-05-2011
Fringe benefit rate less in neighbouring countries- 25-04-2011
Speeding ticket paid by employer is salary - 13-04-2011
Hang on a minute! - 10-03-2011
Shorter deadline for refund - 10-02-2011
Vat rates for renovations - 23-11-2010
Tax Office to check leased vehicles with database - 03-11-2010
Website to check Vat numbers (BTW) - 07-10-2010
Two houses? Which is the main residence
Tip of the month
Archive- Timely filing of objection VAT 2011
Simple procedure for private use of company car 2011 objection Objection As earlier mentio » - New benefit system online
Citizens can now request, change or cease their benefits online 24/7 using their DigiD on mijn.to » - Living together?
The month of December is the best opportunity for cohabitants to validate their status as “ » - Reduced tax rate on renovations extended
Have you started construction or renovation on a house which is older than two years before July » - Deadline for foreign VAT refund
September 30 is the last chance to request a VAT refund from another EU country for 2010. A » - Leave Legislation 2012
Leave legislation changes as per January 1, 2012 From 2012 there are new laws and regulation » - Law and legislation from July 1
Law and legislation from July 1 Summary of legislative changes for businesses The Kamer » - The 30%-ruling under the work-related costs arrangement
How does the 30%-ruling work under the work-related costs arrangement? Are the allowances for the » - The 30%-ruling in the administration
If an employer wishes to give an incoming or outgoing employee a tax free allowance, it is import » - Home loan under two names? Deduct brokerage fee twice
Due to the recent tightening of the criteria for the lending of mortgages, it has become even mor » - IT subsidy
Subsidy for employers to train IT staff. Employers can now apply for subsidies to train new » - Ensure the correct property value
The WOZ-value of a property is the basis for many taxes. This value is of import for the home own » - Income tax system in the Netherlands
Income tax system in the Netherlands In the Netherlands the income tax year is equal to the » - Income tax in boxes
Income tax in boxes For income tax purposes 3 types of taxable income are distinguished. These »
Home - Tax - Expat - Accountancy - Industries - Advice - About us - Make an appointment - Contact - Terms & Conditions - Sitemap
