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New tax qualification policy: Decree on the Comparison of Foreign Legal Forms published

November 22, 2024
We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.

2025 Tax Plan package passed, with several amendments, by Lower House of Parliament

November 15, 2024
We describe the main changes achieved by the adopted amendments and explain several of the motions.

Political agreement reached on the EU’s VAT in the Digital Age Proposal

November 5, 2024
VAT in the Digital Age (ViDA) is a set of proposals aiming to significantly modernize the EU’s VAT system.

CJEU: e-mobility service provider performs a VAT supply of goods with EV charging transaction

October 18, 2024
The Court of Justice of the European Union specifically addressed the question about how the supply chain works for VAT purposes.

2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024
The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

Tax measures for 2025

September 17, 2024
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2025 Tax Plan on two pages

September 17, 2024
We have prepared a two-page overview of the measures contained in the 2025 Tax Plan package.

Internet consultation on draft bill VAT adjustment on services to immovable property

September 12, 2024
Based on the proposed draft bill, a VAT adjustment period of approximately five years will apply.

Court of Justice of the European Union: pension funds possibly special investment funds

September 5, 2024
The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.

Court of Justice of the European Union: toll manufacturer not a fixed establishment for VAT purposes

June 18, 2024
This new judgment is a welcome and useful confirmation of the line taken by the CJEU.

Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

June 7, 2024
The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

Tax measures in the general coalition agreement

May 17, 2024
On May 15, 2024 the four coalition parties PVV, VVD, NSC and BBB published their general agreement ‘Hope, Courage and Pride’. The general agreement and the budgetary appendix provide insight into the ...

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