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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 ...

Sixth progress letter ‘Working as a self-employed person’

November 25, 2020

On November 16, 2020 the sixth progress letter ‘Working as a self-employed person’ was published. In this letter, the Minister of Social Affairs and Employment and the Deputy Minister of Finance updat ...

Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

November 13, 2020

We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

Conditions for NOW 3, changes to NOW 1 and 2 and opening NOW 1 Subsidy Determination Desk

October 9, 2020

The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the openi ...

Budget Day 2020: changes to payroll taxes

September 17, 2020