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Supreme Court provides clarity on good faith standard

December 14, 2023
Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.

Agreement on the concept of ‘permanent establishment’

December 8, 2023
The Netherlands and Belgium have reached agreement on the concept of ‘permanent establishment’ as it applies to cross-border workers who work from home.

DED memorandum 2023

December 6, 2023
Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     

Annual adjustment of salary criterion for highly skilled migrants 2024

December 5, 2023
The gross monthly salaries that apply as of January 1, 2024 have been published. For the coming year, the salary criterion will be increased by 6.45%.

NL-Africa Tax Newsletter – November 2023

November 30, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

ESG insights for Tax & Legal | November 2023

November 30, 2023
Welcome to our first edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Where CSRD meets legal

November 22, 2023
Dutch research (SEO Amsterdam Economics and University of Amsterdam) showed that more than 25% of the companies that should report under the Corporate Social Sustainability Directive (CSRD) in 2025 ar ...

EU Green Bond Regulation formally adopted

November 3, 2023
After extensive negotiations, the European Parliament (the EP) and the Council of the EU (the Council) adopted the European Green Bond Regulation (the Regulation) on 5 October 2023 and 23 October 2023 ...

District Court on insurance premium tax place of risk and transport exemption

November 2, 2023
Although the case concerns highly specialized satellite insurance policies, the interpretation of the definition of establishment and the transport exemption is of wider importance for the Dutch and E ...

30% ruling scaled back even further

October 27, 2023
As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

October 27, 2023
On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

Tax Update Shipping & Offshore - July 2023

October 25, 2023
This is the third Tax Update for the Shipping & Offshore sector for 2023.

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