Newsoverview (122)

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 ...

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 ...

Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019

The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...

Draft decree on transitional tax rules in the case of no-deal Brexit

March 13, 2019

On March 8, 2019, the Deputy Minister of Finance sent a draft decree with transitional tax rules in connection with Brexit to the Lower House of the Dutch Parliament. The draft decree must provide for ...

Consultation on draft bill against excessive borrowing from own company

March 6, 2019

On March 4, 2019 an internet consultation on the draft bill on the Excessive Borrowing from Own Companies Act was launched. This bill had been announced in September last year on Budget Day (see secti ...

Dutch Lower House of Parliament passes Bill on ratification of the MLI

February 13, 2019

On February 12, 2019 the Dutch Lower House of Parliament passed the Bill for the ratification of the Multilateral Convention (“MLI”) to Implement Tax Treaty-Related Measures to Prevent Base ...

Draft bill on transparency of civil society organizations: foundations and associations must publish donations and financial data

January 11, 2019

On December 21, 2018, the Minister for Legal Protection published the draft bill on the Civil Society Organizations Transparency Act. The proposal provides for, on the one hand, insight into cash flow ...

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 ...