About Folkert Mijlof

Folkert Mijlof is de oprichter van MFFA Belastingadvies en heeft als fiscaal adviseur meer dan 30 jaar ervaring met particulieren en bedrijven (nationaal en internationaal).

Dutch dividend withholding tax – adjustments

By |2017-06-18T13:37:25+02:0018 June, 2017|Uncategorized|

Dutch Dividend withholding tax - adjustments A draft legislation has been published regarding adjustments to the Dutch dividend withholding tax to increase the competitiveness of the Dutch corporate tax system. The proposal includes a broadening of tax exemptions for profit distributions to non-EU and non-EER countries, depending on the tax treaty and new anti-abuse [...]

Brexit tax implications

By |2017-02-07T12:52:23+02:007 February, 2017|Uncategorized|

Brexit tax implications Brexit tax implications With the upcoming Brexit and the uncertainties that come with it for businesses operating in or with the United Kingdom, businesses start to rethink their current structure and business model. Although many questions remain unanswered with respect to the after-Brexit state in which both the UK and [...]

Mandatory electronic filing – Annual Figures 2016

By |2016-11-02T11:59:29+02:002 November, 2016|Uncategorized|

 Mandatory electronic filing of Annual Financial Statements starting from FY 2016 In the Netherlands it is mandatory for companies to file their annual financial statements at the Chamber of Commerce of their district. This legislation is aimed to provide transparency and enables companies to get insight in (prospective) clients or suppliers, since the register [...]

New 2016 Transfer Pricing Documentation requirements in the Netherlands

By |2016-10-20T09:43:50+02:0015 January, 2016|Uncategorized|

New 2016 Transfer Pricing Documentation requirements in the Netherlands The Dutch government has introduced new and more extensive Dutch transfer pricing documentation requirements as per January 1, 2016 (so called country per country) The new legislation will be relevant in the following situations: The Dutch entity or branch is part of a multinational group with [...]

Case law -30% ruling for expats (dentists/football players)

By |2018-08-24T17:02:24+02:0021 November, 2013|30% Ruling|

30% ruling for expats (dentists and football players) Professions like: dentists, doctors, IT people and football players are profession where you can apply for the 30 ruling for expats. The Dutch tax authorities are not always granting this tax facility. Please see some recent issued case law (Supreme Court 14 November 2013) regarding the [...]

30% ruling and start your own business

By |2019-01-14T10:53:28+02:0021 August, 2013|30% Ruling, Expats|

Start your own business and the 30% ruling Many expats living in the Netherlands have the 30% ruling obtained when they were working for an employer, but what many expats do not know is that they can have the 30% ruling if they have their own Dutch BV or company. For example, a dentist, [...]

Reclaim Foreign VAT

By |2018-12-20T12:38:15+02:0019 August, 2013|International Tax, VAT|

Published on 19-08-2013  Reclaim foreign VAT 2012 The deadline for reclaiming foreign VAT paid in another country must be filed before October 1, 2013, which can be done electronically with the tax authorities in your own EU country. Request to the tax authorities in own country Your own country will then transfer the request to [...]

Expat Taxation in the Netherlands

By |2019-01-14T12:21:42+02:0031 July, 2013|Expats|

Expat Taxation in the Netherlands Unless you plan to go to a tax haven, such as the Cayman Islands or the Bahamas, taxation is an inevitable though unpleasant topic, no matter where you live. If you move to the Netherlands, you have to pay income tax as well. In order to get an idea how [...]

Mortgage Interest Deduction – Expats

By |2018-08-24T16:51:17+02:001 July, 2013|Expats|

Published on 01-07-2013  Mortgage interest deduction - Expats If you are an expat in the Netherlands, you can also benefit from the mortgage interest deduction if you buy a house in the Netherlands. The reason for buying a house in the Netherlands is because the rents are very high, the average interest rate is low [...]

Lbb20 – Foreigners living Abroad

By |2016-07-22T17:32:13+02:0027 June, 2013|Expats|

Published on 27-06-2013  Lbb20 statement - Fiscal issues Dutch tax resident who lives abroad The Lbb 20 statement was normally granted for three years but the Secretary of State has indicated that the validity of a Lbb 20 statement is extended to ten years. A Lbb20 statement is a wage tax or/and social security exemption statement for foreigners who live abroad but are considered to be a Dutch tax resident. This [...]