Newsoverview (7)

Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

December 12, 2018

For Dutch corporate income tax purposes, the costs related to the acquisition or disposal of shares that are covered by the participation exemption are non-deductible. On December 7, 2018 the Dutch Su ...

Annual adjustment of salary criterion for highly skilled migrants and administrative charges 2019

December 10, 2018

The salary criterion for highly skilled migrants is contained in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen). This also stipulates that sal ...

CJEU: the purpose of the sale of shares may limit VAT recovery right

November 12, 2018

On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...

CJEU: VAT recovery also permissible for unsuccessful acquisition

October 18, 2018

On October 17, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the Ryanair case (C-249/17). The case concerned the Irish airline Ryanair, which had incurred c ...

Important changes to sector classification effective immediately

July 13, 2018

On Friday, June 29, 2018, the Cabinet approved the Labor Market Improved Equilibrium Act (‘Wet arbeidsmarkt in balans’; WAB). Under this Act, sector-specific unemployment contributions will be replace ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018

On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

30% ruling shortened to five years as of January 1, 2019

April 23, 2018

The 30% ruling is a form of tax relief for employees coming to the Netherlands who are recruited from abroad and who possess specific expertise that is not present or is scarce in the Dutch labor mark ...

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