![Decree on the Comparison of Foreign Legal Forms published for consultation](/sites/default/files/styles/search_result/public/2024-02/sky-scrapers-website-klein.png)
![Decree on the Comparison of Foreign Legal Forms published for consultation](/sites/default/files/styles/search_result/public/2024-02/sky-scrapers-website-klein.png)
![New decree on the allocation of severance payments](/sites/default/files/styles/search_result/public/2024-02/grote-nieuwsbanner_nieuw-besluit-allocatie-ontslagvergoedingen-in-internationaal-verband_1.png)
New decree on the allocation of severance payments in an international context
On December 15, 2023 the Ministry of Finance published a new decree on the allocation of taxing rights in respect of severance payments in an international context. The decree took effect on January 1, 2024.
![Changes to proposal for a new Box 3 regime as of 2027](/sites/default/files/styles/search_result/public/2024-02/office-windows-with-trees-website-klein.png)
![shipping](/sites/default/files/styles/search_result/public/2021-02/shipping-en-offshore-tonnage-tax_0.jpg)
![IND](/sites/default/files/styles/search_result/public/2024-02/ind-controles-nieuws-kleine-banner.png)
More inspections by immigration authorities
The vast majority of work-based residence permits issued in the Netherlands every year are for the purpose of employment as a highly skilled migrant or intra-company transferee. To employ these highly skilled workers, the employer must apply to become an authorized sponsor.
![NL-Africa Tax Newsletter](/sites/default/files/styles/search_result/public/2023-10/capture_1.png)
![MAPs](/sites/default/files/styles/search_result/public/2024-01/maps-kleine-banner-nieuws_1.png)
OECD: MAP statistics for 2022 - The Netherlands is a winner
On November 14, 2023 the Organisation for Economic Cooperation and Development (OECD) published statistics on Mutual Agreement Procedures (MAPs) in 133 jurisdictions. The OECD commended successful tax authorities, with the Netherlands playing a prominent role in this.
![Pro Memoria 2024](/sites/default/files/styles/search_result/public/2024-01/pro-memorie-2024-website-kleine-banner.png)
![Dutch Supreme Court judgment on the crediting of dividend withholding tax](/sites/default/files/styles/search_result/public/2024-01/lady-justice-website-klein.png)
![Termination banking relationship](/sites/default/files/styles/search_result/public/2024-01/legal-banner-website-opzegging-bankrelatie_0.png)
Termination banking relationship
The Court of Rotterdam recently issued a judgement (Court of Rotterdam 1 November 2023, ECLI:NL:RBROT:2023:10109) regarding the termination of a banking relationship by the bank (i.e. ABN AMRO Bank N.V. (ABN)) with its client (i.e. Rowood), where it was ruled that the termination has been conducted without taking into account proper care and is unacceptable according to the standards of reasonableness and fairness.