Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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CJEU’s K and DBKAG judgment: right to use software can qualify as VAT-exempt asset management

June 21, 2021

The fact that the right to use software can itself fall within the VAT exemption is a welcome clarification for Dutch practice in light of the increasingly automated asset management market.

FS Tax Newsletter | June 2021

June 16, 2021

This is our third FS Tax Newsletter for the year, in which we have summarized the most recent tax-related developments of the last two months in the FS sector for you.

Internet consultation on dividend stripping

June 7, 2021

In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the c ...

Getting tax data right with compliance by design

June 4, 2021

Many tax teams spend the bulk of their time dealing with tax data — finding it, correcting it, reconciling it and formatting it for tax reporting and other compliance needs. But processes like these a ...

Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

June 1, 2021

On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related I ...

NL-Africa Tax Desk newsletter – May 2021

May 31, 2021

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s newsletter includes the latest on transfer pricing in Africa. Transfer pricing in d ...

Relief and recovery package for the economy and labor market also available in the third quarter 2021

May 28, 2021

The extension of the relief package means, among other things, that the NOW and the TVL will also be available to businesses in the third quarter of 2021.

No VAT obligation for members of Supervisory Boards, Boards of Supervisory Directors

May 12, 2021

On May 6, 2021 the Deputy Minister of Finance published a decree on the VAT position of members of supervisory boards, boards of supervisory directors as well as complaints advisory committees and rev ...

NL-Africa Tax Desk newsletter – April 2021

April 29, 2021

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. In this newsletter you can read-up on the tax treaty negotiations initiated by the Dutch Governm ...

Factsheet: Global Compliance Management Services

April 23, 2021

Factsheet: Standard Business Reporting (XBRL) Assistance Services

April 22, 2021

The last step of the process of preparing the statutory financial statements is to file the financial statements with the Chamber of Commerce. To further optimise the digitalisation of this process, t ...

CJEU: Member State registration ownership of vessel may levy insurance premium tax

April 19, 2021

This judgment is not only important for the insurance of seagoing vessels, for which an exemption applies in the Netherlands, but also for the insurance of other vessels, which are subject, as startin ...

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