Birch Wealth Care

Rechtbank Noord-Holland overweegt dat de emigrerende belastingplichtige maatregelen dient te treffen zodat hij na zijn emigratie de aanslag kan ontvangen. Hij dient derhalve aan de BRP of Belastingdienst zijn (nieuwe) correspondentieadres kenbaar te maken. Belanghebbende is in augustus 2014 naar Australië geëmigreerd en heeft zich met ingang van 2014 uit de basisregistratie Personen (BRP) laten … More Emigrerende belastingplichtige dient maatregelen te treffen om belastingaanslag te ontvangen.

For a long time, the protection of photographs in Switzerland was limited. Only “works” were protected under the Swiss Copyright Act, i.e. photographs which have (sufficient) individual character. The threshold for individual character established by the courts was rather high, and the distinction very difficult to make. Two leading cases of the Federal Court (the … More Beware when using third party photographs: Increased “warning letter” activity in Switzerland!

De regelgeving waarop het onlangs ingevoerde UBO-register is gebaseerd, moet ongeldig worden verklaard. Dat stelt Privacy First, een onafhankelijke stichting die het recht op privacy wil bevorderen. Om die reden maakt Privacy First een principiële procedure aanhangig tegen de Staat over het UBO-register. Doel: het UBO-register moet van tafel. De Implementatiewet registratie uiteindelijk belanghebbenden van … More Privacy UBO-register

pwc.nl/nl/actueel-publicaties/assets/pdfs/pwc-bijzonder-beheer-barometer-nov-2020.pdf

It’s amazing how quickly fear turns to greed. In March 2020, we saw the depth of human despair as a new virus took hold of the entire world. In November, we had the biggest month for equities since 1928! We all know what happened the year after, but the hope is that 2021 will be … More Have we learned from 2020?

Since 2011, we’ve published an annual ranking of Europe’s biggest startup hubs. It’s been quite a while since we released the previous edition of this renowned ranking, so it was about time for an updated research. Let’s see what has changed since the last edition and especially since the COVID-19 crisis came into play. In order to … More TOP 15: Europe’s biggest startup hubs in 2020

Box 3 in 2021 Wijziging grondslag en tarief Met de Wet aanpassing box 3 gaat het heffingsvrije vermogen van 30.846 euro naar 50.000 euro per belastingplichtige, wat neerkomt op 100.000 euro voor partners (2020: 61.692 euro). Daarnaast worden de schijfgrenzen aangepast: de tweede schijf begint bij 100.000 euro vermogen en derde schijf bij 1.000.000 euro … More Box 3: in 2021 gaat het heffingsvrije vermogen omhoog naar 50.000 euro waardoor spaarders minder zwaar worden belast.

Governments and companies took on $15tn more borrowing in first nine months of 2020, says IIF The Institute of International Finance expects total debt to reach 365% of global GDP by the end of the year Global debt rose at an unprecedented pace in the first nine months of the year as governments and companies … More Pandemic fuels global ‘debt tsunami’

Two thirds of wealthy entrepreneurs doubt their children’s ability to take over the family business. A survey of 400 global very high net worth business-owner families (those with over £5m in assets) conducted by Barclays Private Bank has exposed the challenges faced by business owners on the verge of handing the reins to their offspring. … More Will COVID-19 Affect Family Succession Planning?