Newsoverview (123)

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 ...

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). ...

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 ...

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 ...

Internet consultation on introduction of interest deduction limitation (thin cap rule) for banks and insurers launched

March 25, 2019

On March 18, 2019 the Dutch government launched an internet consultation offering interested parties the opportunity to respond to the draft bill that introduces the thin cap rule for banks ...

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 ...

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