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The Act on responsible and sustainable international business: an introduction

February 23, 2023
On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ond ...

Update: AIFMD reporting requirements for Alternative Investment Fund Managers and non-EU Fund Managers

December 20, 2022
As of Q1 2023 Alternative Investment Fund Managers (AIFMs) and non-EU fund managers who have notified Alternative Investment Funds (AIFs) for marketing in accordance with Articles 36 and 42 of the Alt ...

Termination of banking relationship

December 20, 2022
On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking r ...

Legal qualification of floating solar parks

November 28, 2022
The District Court of Overijssel recently rendered a judgment in respect of a dispute between an owner of a floating solar park (the plaintiff) and the tax officer of the joint tax office Lococensus-T ...

New Dutch policy statement insurance premium tax

May 24, 2022
The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.

Newsletter Inter Bank Offered Rates (IBOR) Meijburg Legal (updated 04-2022)

April 19, 2022
Since the 1st of January 2022 only a limited amount of GBP and JPY London IBOR’s (“LIBOR”) are published (the so called “synthetic LIBOR’s). The UK’s Financial Conduct Authority has clarified that the ...

Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...

Investments in real estate and the Dutch Financial Supervision Act

September 28, 2021
For many years real estate has been an important asset class for investors. We regularly approached advise and assist clients with the (financial) structuring of investments in real estate. Tax is oft ...

SFDR applicable to AIFM 'light' funds

September 1, 2021
The European Commission has confirmed that fund managers whom are registered managers with the Netherlands Authority for the Financial Markets (Autoriteit Financiële Markten, "AFM") on the basis of th ...

Expansion and further easing of deferral of payment for businesses

April 3, 2020
Besides VAT, personal income tax, payroll tax and corporate income tax, the temporary deferral policy now applies to tax on games of chance, insurance premium tax, the landlord levy (verhuurderheffing ...

Bill on the introduction of a UBO register

April 9, 2019
Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners. On April 4, 2019 the bill ‘Implementation registration of ultimate beneficial owners of compan ...

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