Newsoverview (27)

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.

KPMG submission on ‘Pillar One’ approach to address digital economy tax issues

November 13, 2019

This week KPMG submitted its comments to the Organisation for Economic Co-operation and Development (OECD) consultation with regard to the unified approach under Pillar One.

Limitation of liquidation and cessation loss rules for corporate income tax purposes (October 2019 update)

October 18, 2019

As we previously reported, the government intends to amend the liquidation and cessation loss rules for corporate income tax purposes as of 2021, in order to prevent improper use and to widen the tax ...

General Court examines the compatibility of rulings granted by Ireland, Luxembourg and the Netherlands with EU State aid rules

September 25, 2019

Following multiple State aid investigations launched by the European Commission, the General Court of the European Union was asked to examine whether the advance transfer pricing agreements granted by ...

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 ...

Bill on implementation of ATAD2 presented to the Lower House

July 4, 2019

On July 2, 2019, the bill to implement the amendment to the EU Anti-Tax Avoidance Directive (ATAD2) was presented to the Lower House. As a result of this amendment, the Directive now combats both hybr ...

Final policy statement on preliminary consultation on rulings with an international character published

July 2, 2019

On June 28, 2019, the Deputy Minister of Finance published a policy statement elaborating on the revised ruling policy for rulings with an international character (hereinafter: international rulings). ...

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 ...

Start of first internet consultation on new corporate income tax group rule

June 19, 2019

On June 17, 2019, the Deputy Minister of Finance launched an internet consultation on an options document essentially containing four possible solutions for a new corporate income tax group ...

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