The now outgoing administration wants to switch to a new Box 3 system by 2028 in which a notional return is no longer taxed, but the actual return on assets.

With the departure of the PVV from the coalition, the Schoof government has fallen. Politically, this is a big blow, but what are the consequences for business owners and taxpayers?

Recent research by SEO Economic Research commissioned by the Ministry of Finance shows that director-major shareholders (dga's) structurally set their own salaries too low.