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Newsoverview (17)

Amended VAT guidelines have major consequences for VAT position holding companies

December 11, 2024
The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

Transfer pricing and controversy

December 4, 2024
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere.Companies that operate at the international le ...

Annual adjustment of salary criterion for highly skilled migrants 2025

December 4, 2024
The gross monthly salaries that apply as of January 1, 2025 have been published. For the coming year, the salary criterion will be increased by 6.70%.

8% interest on corporate income tax due contrary to principle of proportionality

November 7, 2024
On November 7, 2024 the Noord-Nederland District Court rendered judgment in a case Meijburg & Co had initiated concerning the interest on tax due charged on a corporate income tax assessment for t ...

The role of the cassation lawyer and litigating about points of law

November 5, 2024
Disputes often don’t end up in court; in most cases they are resolved after consulting with the Dutch tax authorities. But sometimes a case is litigated up to the highest judicial body, especially if ...

Changes to 30% ruling

October 31, 2024
The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.

Budget Day 2024: changes to payroll taxes and labor market developments

September 19, 2024
In our memorandum we address the most important proposed changes to payroll tax and social security contributions and labor market developments.

Why is a good lawyer indispensable in tax disputes?

September 18, 2024
Organizations are increasingly involved in tax disputes with tax authorities. This happens in the Netherlands but also elsewhere.Why is a good lawyer indispensable in tax disputes?

Think globally

August 28, 2024
Organizations are increasingly involved in tax disputes with tax authorities. This happens in the Netherlands but also elsewhere.What role does the global KPMG network play in resolving or preventing ...

Evaluation of the 30% ruling

June 21, 2024
SEO Economic Research (‘SEO’) was commissioned by the Ministry of Finance to evaluate the extraterritorial expenses scheme, the 30% ruling and the partial foreign taxpayer status. This evaluation has ...

Transitional rules for 30% ruling also apply to adjustment with retroactive effect

April 24, 2024
Even if the 30% ruling is applied with retroactive effect in the payroll records in 2022 or 2023, employees will still fall under the transitional rules. This was announced by the Dutch tax authoritie ...

Motion adopted to propose new legislation on Management Equity Plans

April 12, 2024
The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked t ...

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