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Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...

Mismatches in non-arm’s length transfer pricing tackled

March 5, 2021
On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.

New policy statement on VAT fixed establishments

January 14, 2021
The policy statement, among other things, lays down the Dutch viewpoint on the concept of a fixed establishment and the VAT treatment of transactions between a head office and a fixed establishment.

Annual adjustment of salary criterion for highly skilled migrants 2021

December 1, 2020
The gross monthly salaries that apply as of January 1, 2021 have been published.

Implications of Brexit for frontier workers – update

November 11, 2020
The conditions under which the ‘Frontier Worker’ document can be issued and what the application procedure at the INS involves have now been announced.

New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

October 9, 2020
A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-33 ...

Brexit: implications for frontier workers

September 30, 2020
The UK government recently published new policy for all EU frontier workers who work in the United Kingdom.

Budget Day 2020: changes to payroll taxes

September 17, 2020
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Failure to comply with reporting obligation for international postings fineable in the future

September 3, 2020
The Inspectorate SZW did enforce the reporting obligation during the first six months but did not impose any penalties. This trial period ended on September 1, 2020 and thus the freedom to voluntarily ...

Impact of transfer pricing adjustments on EU customs valuation

August 27, 2020
Many companies are not aware that retrospective intercompany transfer pricing adjustments could potentially impact the customs valuation of goods imported into the EU. It is therefore imperative that ...

The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)

July 2, 2020
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwan ...

Guidelines on Mandatory Disclosure Rules (DAC6) published

July 1, 2020
During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain a ...

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