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- Title
Berücksichtigung von Vorsorgeaufwendungen im Zusammenhang mit steuerfreien Einnahmen aus einer in den Niederlanden ausgeübten freiberuflichen Tätigkeit.
- Authors
Kanzler, H.-J.
- Abstract
The article deals with the regulations regarding the consideration of precautionary expenses in relation to tax-free income from freelance work in the Netherlands. It is stated that the special regulation for the consideration of precautionary expenses also applies to precautionary expenses that are directly economically related to income from freelance work in the Netherlands. The tax court must clarify questions that the parties do not dispute when there are doubts. In the present case, it concerns an independent midwife in the Netherlands whose profits were not taken into account but were included in the progression clause. The tax court decided that the income-independent contributions to the Dutch health insurance must be taken into account, however, the decision was appealed and referred back for a new hearing. There is uncertainty as to whether the amounts paid are actually precautionary expenses and whether they should be considered at all.
- Subjects
NETHERLANDS; TAX collection; TAX courts; TAXATION; HEALTH insurance; TAX administration &; procedure; LEGAL judgments; FREELANCERS; MIDWIVES; HEALTH insurance policies
- Publication
FinanzRundschau, 2024, Vol 106, Issue 1, p39
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060111