Newsoverview (10)

Tax aspects of 2021 coalition agreement

December 16, 2021

We briefly address what is currently known about the intended tax measures.

Supreme Court renders judgment on the standard practice criterion in the work related costs rules

November 15, 2021

On November 12, 2021 the Supreme Court rendered judgment in the proceedings initiated by KPMG Meijburg & Co concerning whether net share bonuses can qualify as part of the final levy for the purpo ...

2022 Tax Plan package amended via Memorandums of Amendment

October 6, 2021

Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest ...

Budget Day 2021: changes to payroll taxes

September 23, 2021

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

Tax measures for 2022

September 21, 2021

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2022 Tax Plan on two pages

September 21, 2021

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Internet consultation on dividend stripping

June 7, 2021

In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the c ...

Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

April 13, 2021

The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi ...

Internet consultation on Qualification Policy for Legal Forms Act

March 31, 2021

The end of the open limited partnership and major implications for mutual funds.

Lump Sum Payment, Early Retirement Scheme and Leave Savings Scheme Bill

January 20, 2021

In this bill the government elaborates on three of the agreements made as part of the Pension Agreement: more freedom of choice in the use of the pension, more options for early retirement and more sc ...

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