Personal Income Tax News

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...

Progress on ‘working as a self-employed person’

On June 15, 2020, the fifth letter describing the progress made with respect to ‘working as a self-employed person’ was published. In this letter, the Minister of Social Affairs and Employment and the ...

Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0. ...

Extension and expansion of Jobs and Economy emergency package (Emergency package 2.0)

More than two months ago the government announced a number of emergency measures in its ‘Jobs and Economy emergency package’ letter to the Lower House of Parliament dated March 17, 2020. These measure ...

Building Blocks for a Better Tax System

On May 18, 2020 the ‘Building Blocks for a Better Tax System’ package was published. The reports, which together contain more than 1000 pages of text, have resulted in 169 detailed policy options on a ...

Updated policy statement on corona crisis tax measures, including with regard to deferral of payment

By policy statement dated April 14, 2020 the Deputy Minister of Finance announced a number of specific approvals as a result of the corona crisis. That policy statement has now been replaced by the po ...

Additional tax measures related to corona crisis announced

The government is introducing additional tax measures as a result of the corona crisis. By letter dated April 24, 2020 sent to the Lower House of Parliament, the Deputy Minister of Finance announced s ...

Expansion and further easing of deferral of payment for businesses

Besides VAT, personal income tax, payroll tax and corporate income tax, the temporary deferral policy now applies to tax on games of chance, insurance premium tax, the landlord levy (verhuurderheffing ...

Further easing of deferral of payment for businesses during the corona crisis

On March 19, 2020 the Deputy Minister of Finance, Hans Vijlbrief, informed the Lower House that every business that is faced with financial difficulties as a result of the corona crisis will be eligib ...

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