Newsoverview (171)

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 ...

Answers to parliamentary questions about conduit companies

June 18, 2019

On February 26, 2019, the Court of Justice of the European Union (‘CJEU’) rendered two important judgments (on the anti-abuse rules in the Parent-Subsidiary Directive (PSD) and in the Intere ...

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 ...

Deputy Minister announces proposed policy for renewed ruling practice

April 26, 2019

In a letter sent to the Lower House on April 23, 2019, the Deputy Minister of Finance announced the proposed policy statement, in which the measures for reforming the practice for rulings with an inte ...

Fiscal Unity Emergency Repair Act adopted by Upper House

April 25, 2019

On April 23, 2019, the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid) was adopted by the Upper House. We had previously explained the bill in our memoranda dated June 7, 2 ...

Internet consultation on bill amending the liquidation and cessation loss rules for corporate income tax purposes

April 17, 2019

Lower House MPs Snels (Groen Links), Leijten (SP) and Nijboer (PvdA) intend to submit a private members’ bill amending the liquidation and cessation loss rules in the Corporate Income Tax Act 1969. On ...

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 ...

Want to stay informed?

News