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Even if the 30% ruling is applied with retroactive effect in the payroll records in 2022 or 2023, employees will still fall under the transitional rules. This was announced by the Dutch tax authorities in its latest position.

We recommend that all parties involved in the issue, resale or redemption of vouchers review the VAT treatment of their activities based on this ruling.

We recommend that all parties involved in the issue, resale or redemption of vouchers review the VAT treatment of their activities based on this ruling.

On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.

As of this year all payment service providers are obliged to keep a register with cross border payments. The first reporting deadline is April 30.

The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked to tax carried interest at the progressive personal income tax rate (top rate of 49.5%) for private equity structures.

The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.

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