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Important changes for domestic & cross-border transactions

September 15, 2023
On September 1, 2023 new Dutch legislation on important changes to procedures concerning domestic and cross border mergers, cross-border demergers and cross-border conversions (hereinafter also referr ...

Continuation banking relationship pending main procedure

June 19, 2023
The Amsterdam Court of Appeal recently issued a judgment in preliminary relief proceedings focusing on the bank's termination of a banking relationship.

Interest on tax due to increase to 6% for personal income tax and several other taxes

June 9, 2023
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

The Act on responsible and sustainable international business: an introduction

February 23, 2023
On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ond ...

Pro Memoria 2023

January 26, 2023
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

Update: AIFMD reporting requirements for Alternative Investment Fund Managers and non-EU Fund Managers

December 20, 2022
As of Q1 2023 Alternative Investment Fund Managers (AIFMs) and non-EU fund managers who have notified Alternative Investment Funds (AIFs) for marketing in accordance with Articles 36 and 42 of the Alt ...

Termination of banking relationship

December 20, 2022
On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking r ...

Legal qualification of floating solar parks

November 28, 2022
The District Court of Overijssel recently rendered a judgment in respect of a dispute between an owner of a floating solar park (the plaintiff) and the tax officer of the joint tax office Lococensus-T ...

Newsletter Inter Bank Offered Rates (IBOR) Meijburg Legal (updated 04-2022)

April 19, 2022
Since the 1st of January 2022 only a limited amount of GBP and JPY London IBOR’s (“LIBOR”) are published (the so called “synthetic LIBOR’s). The UK’s Financial Conduct Authority has clarified that the ...

Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...

2022 Tax Plan package amended again via Memorandums of Amendment

October 18, 2021
The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for ...

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