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Newsoverview (35)

Expansion of group approach in the NOW and easing of several other measures

April 24, 2020
By letter dated April 22, 2020 the Minister of Social Affairs and Employment announced an important expansion of the group approach in the NOW. We discuss this expansion briefly. We also discuss the a ...
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Brexit: right of UK citizens to reside in the Netherlands

February 19, 2020
On January 31, 2020 the United Kingdom left Europe. A withdrawal agreement (‘deal’) was negotiated under which UK citizens and their family members who lawfully resided in the Netherlands before the B ...
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Dutch online registration system for international assignments live as of March 1, 2020

December 20, 2019
As announced on December 19, 2019, the online registration will go live on March 1, 2020 (notifications with an effective date after March 1 will be able to be entered into the system from February 1) ...
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Annual adjustment of salary criterion for highly skilled migrants 2020

December 5, 2019
The gross monthly salaries that apply as of January 1, 2020 have been published.
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Update on ‘no-deal’ Brexit: withdrawal rules for UK citizens and family members

March 21, 2019
In anticipation of a possible ‘no-deal’ Brexit, the Deputy Minister of Justice and Safety has published withdrawal rules for citizens of the United Kingdom and their family members who lawfully reside ...
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Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019
The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...
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Insurance premium tax: CJEU decision on location of risk

January 24, 2019
On January 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in a case that dealt with the location of risk for insurance premium tax purposes (case no. C-74/18). The cas ...
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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 ...
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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 ...
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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 ...
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Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

October 2, 2017
We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...
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