ITAA Belastingadviseur study plan

Map the structure of the Wet inkomstenbelasting 2001: identify the three boxes, their rates and thresholds for the current tax year, and explain how income is allocated to each box.

Calculate taxable income from employment (Box 1) for a sample case, including the 30% ruling, travel deductions, and pension contributions.

Apply the eigenwoningregeling: compute the taxable rental value (huurwaarde), mortgage interest deduction, and the Hillen deduction for a given household.

Distinguish between the three types of taxable income from substantial shareholding (Box 2) and compute the tax due on a deemed disposal.

Explain the concept of box 3 income and calculate the deemed return on savings and investments using the current forfaitaire rendementsmethode.

Analyze the rules for the sole proprietorship (eenmanszaak): calculate the self-employed deduction (zelfstandigenaftrek), SME profit exemption (MKB-winstvrijstelling), and the startersaftrek.

Evaluate the fiscal partnership (fiscale vennootschap) rules and determine how profits are allocated among partners.

Compute the tax consequences of disposing of a business, including the reinvestment reserve (herinvesteringsreserve) and the business succession scheme (bedrijfsopvolgingsregeling) for income tax purposes.

Apply the rules for the owner-occupied dwelling (eigen woning) when it is rented out temporarily or used for business purposes.

Integrate the various income components into a full income tax return for a hypothetical individual with employment, business, and investment income.

Explain the concept of taxable profit (belastbare winst) and the difference between fiscal and commercial profit.

Apply the participation exemption (deelnemingsvrijstelling) and calculate the tax treatment of dividends and capital gains from qualifying shareholdings.

Compute the arm's length interest deduction limitations under the earnings stripping rule (rentestrip) and the specific anti-abuse provisions.

Determine the application of the innovation box (innovatiebox) and calculate the effective tax rate on qualifying profits.

Prepare the calculation of the corporate income tax due for a company with a fiscal unity (fiscale eenheid), including the consolidation of results.

Outline the scope of VAT: identify taxable supplies, exempt supplies, and the place of supply rules for goods and services.

Calculate the VAT due on a mixed supply and apply the correct VAT rate (21%, 9%, or 0%).

Explain the wage tax withholding obligations, including the anonymous rate (anonimiteitstarief), the 30% ruling, and the work-related costs scheme (werkkostenregeling).

Distinguish between employee and self-employed status for wage tax and social security purposes, applying the criteria of the Deliveroo judgment.

Compute the employer's social security contributions (premies) for a standard employment relationship, including the differentiation of sector premiums.

Apply the inheritance tax rules: determine the applicable rate and exemption for different heirs (partner, children, others) and calculate the tax on a sample estate.

Explain the gift tax provisions, including the annual exemption, the one-time increased exemption for a home, and the tax treatment of a gift on paper.

Interpret the main principles of the OECD Model Tax Convention: residence, source, and the elimination of double taxation.

Apply the EU Parent-Subsidiary Directive, Interest and Royalties Directive, and the ATAD rules to a cross-border corporate structure.

Analyze a case involving a permanent establishment and determine the allocation of profits under the authorized OECD approach.

Outline the formal tax procedure: the stages of assessment, objection, appeal, and cassation, including the relevant deadlines.

Explain the rights and obligations of the taxpayer during a tax audit (boekenonderzoek), including the duty to provide information and the privilege against self-incrimination.

Apply the rules on administrative penalties and criminal prosecution for tax offences, distinguishing between negligence and intent.

Determine the consequences of an incorrect tax return: navordering, vergrijpboete, and the possibility of amnesty.

Draft a notice of objection against an assessment, including the grounds and required evidence.

Prepare a simple balance sheet and profit and loss account according to Dutch GAAP (BW 2 Title 9), ensuring compliance with valuation and disclosure requirements.

Analyze the difference between fiscal and commercial profit determination, focusing on depreciation, provisions, and reserves.

Apply the code of conduct for tax advisers (e.g., NOB rules) to a scenario involving a conflict of interest.

Explain the quality assurance requirements for tax advisers, including peer review and permanent education obligations.

Evaluate the ethical dilemmas in tax planning, such as aggressive tax avoidance and the duty to act in the client's best interest while upholding the law.

Synthesize knowledge across all domains by completing a full-length mock exam under timed conditions.

Identify weak areas from the mock exam and review the corresponding study materials.

Practice exam technique: allocate time per question, read carefully, and apply the law to the facts.

Review key case law and legislative changes from the past year that impact the exam.

Finalize a one-page summary sheet of critical rates, thresholds, and deadlines for quick reference.