Newsoverview (141)

Legislative proposals on tightening CIT loss set-off and on Job-related Investment Allowance presented to Lower House

October 6, 2020
On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.

FS Tax Newsletter | October 2020

October 5, 2020
This Budget Day 2020 special issue of our Financial Services Tax Newsletter includes the relevant measures of the 2021 Tax Plan for the FS sector. Furthermore this issue also addresses other rece ...

Factsheet: Dutch tonnage tax regime

October 4, 2020
The tonnage regime is a favorable tax regime that was introduced in the Netherlands in 1996 and which can help parties in the maritime / offshore sector to successfully operate in an internationa ...

Brexit: implications for frontier workers

September 30, 2020
The UK government recently published new policy for all EU frontier workers who work in the United Kingdom.

AG of the Supreme Court: management of individual assets via investment profiles is subject to VAT

September 25, 2020
On September 23, 2020 Advocate General to the Supreme Court, Ms. C.M. Ettema, issued Opinions in two interesting asset management cases.

Internet consultation on the Introduction of a conditional withholding tax on dividends Act

September 25, 2020
On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends a ...

Budget Day 2020: changes to payroll taxes

September 17, 2020
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Tax measures for 2021

September 16, 2020
The main features of the 2021 Tax Plan package are addressed in our memorandum

The 2021 Tax Plan on two pages

September 16, 2020
We have prepared a two-page overview of the measures contained in the 2021 Tax Plan package.

Failure to comply with reporting obligation for international postings fineable in the future

September 3, 2020
The Inspectorate SZW did enforce the reporting obligation during the first six months but did not impose any penalties. This trial period ended on September 1, 2020 and thus the freedom to voluntarily ...

Relief and recovery package for the economy and labor market (Emergency package 3.0)

September 2, 2020
On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packa ...

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