Newsoverview (14)

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019

Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

Budget Day 2019: changes to payroll taxes

September 20, 2019

On Budget Day, September 17, 2019, the Cabinet presented the 2020 Tax Plan package to the Lower House. In this memorandum we address the most significant changes proposed for payroll taxes and social ...

Tax measures for 2020

September 18, 2019

On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

Bill implementing the Mandatory Disclosure Directive (DAC6) presented to Lower House

July 16, 2019

On July 12, 2019, the bill to implement the EU Directive on mandatory disclosure (DAC6), which took effect on June 25, 2018, was presented to the Lower House. This Directive provides for the mandatory ...

Supreme Court judgment on bonus shares and fixed exemption in the work-related costs rules (standard practice criterion)

July 15, 2019

On July 12, 2019, the Supreme Court published the judgment in a case litigated by Meijburg & Co concerning the question whether the allocation of bonus shares can be placed under the fixed exempti ...

Tax Update Shipping & Offshore No. 2 - June 2019

June 28, 2019

This is the second edition of our new Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practi ...

Tax Update Shipping & Offshore - Mei 2019

May 9, 2019

This is the first edition of our new Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practic ...

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 ...

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 ...

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 ...

Draft decree on transitional tax rules in the case of no-deal Brexit

March 13, 2019

On March 8, 2019, the Deputy Minister of Finance sent a draft decree with transitional tax rules in connection with Brexit to the Lower House of the Dutch Parliament. The draft decree must provide for ...

Consultation on draft bill against excessive borrowing from own company

March 6, 2019

On March 4, 2019 an internet consultation on the draft bill on the Excessive Borrowing from Own Companies Act was launched. This bill had been announced in September last year on Budget Day (see secti ...

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