Newsoverview (13)

Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

December 12, 2018

For Dutch corporate income tax purposes, the costs related to the acquisition or disposal of shares that are covered by the participation exemption are non-deductible. On December 7, 2018 the Dutch Su ...

Annual adjustment of salary criterion for highly skilled migrants and administrative charges 2019

December 10, 2018

The salary criterion for highly skilled migrants is contained in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen). This also stipulates that sal ...

ECOFIN discusses new French-German proposal for an EU Digital Services Tax

December 5, 2018

On December 4, 2018, the Economic and Financial Affairs Council of the EU (ECOFIN) held an exchange of views on the digital services tax, but failed to reach an agreement on a compromise text tabled b ...

Deputy Minister outlines main features of updated ruling practice – stricter requirements for rulings with an international character

November 26, 2018

In a letter sent to the Lower House on November 22, 2018, the Deputy Minister of Finance outlined the main features of the revision of the ruling practice. The revision is aimed at further safeguardin ...

Public consultation on Bill implementing ATAD2

November 1, 2018

On May 29, 2017, an amendment to the EU Anti-Tax Avoidance Directive was adopted, so that this directive also focuses on combating hybrid mismatches between EU Member States and third countries (ATAD2 ...

Dutch Supreme Court follows Court of Justice of the European Union in the per element approach

October 19, 2018

On October 19, 2018, the Supreme Court rendered its final judgment in two important corporate income tax cases, in which it had previously requested a preliminary ruling from the Court of Justice of t ...

Internet consultation on tax treaty policy and designation of low-taxed states

September 26, 2018

On September 25, 2018 the government launched an internet consultation, giving interested parties the opportunity to raise issues that are important to them relating to i) Dutch tax treaty policy and ...

Tax measures for 2019

September 19, 2018

On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

Important changes to sector classification effective immediately

July 13, 2018

On Friday, June 29, 2018, the Cabinet approved the Labor Market Improved Equilibrium Act (‘Wet arbeidsmarkt in balans’; WAB). Under this Act, sector-specific unemployment contributions will be replace ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018

On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

Deputy Minister of Finance releases new Transfer Pricing Decree

May 15, 2018

On May 11, 2018, the Dutch Deputy Minister of Finance published a new Transfer Pricing Decree, dated April 22, 2018 (no. 2018-6865). This decree replaces the Transfer Pricing Decree of November 14, 20 ...

30% ruling shortened to five years as of January 1, 2019

April 23, 2018

The 30% ruling is a form of tax relief for employees coming to the Netherlands who are recruited from abroad and who possess specific expertise that is not present or is scarce in the Dutch labor mark ...

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