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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Transfer Pricing in the eye of the COVID-19 storm

April 2, 2020

In these turbulent times, it is very important to keep a close eye on your transfer pricing policy. We've listed the most important things you should consider when it comes to your transfer pricing ma ...

New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes

April 1, 2020

On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-93 ...

Conditions announced for ‘Temporary emergency bridging measure to retain jobs’

April 1, 2020

The scheme provides for compensation for payroll costs if an employer expects and ultimately experiences a decline in turnover of 20% or more as a result of the corona crisis. Compensation will be gra ...

VAT recovery based on actual use permitted for bank

March 30, 2020

On March 27, 2020 the Court of Appeals Den Bosch rendered an interesting judgment about the recovery of VAT in a case concerning a financial institution. The Court ruled that the bank’s ‘actual use me ...

Customs measures in response to COVID-19

March 26, 2020

The Dutch Customs Authorities announced a package of measures to support companies that are affected by the corona crisis. These measures are intended to support those that are temporarily facing diff ...

Corona measures focusing on wage tax and social security

March 25, 2020

In a letter dated March 17, 2020 sent to the Lower House, the government announced a number of important measures. The government wishes to use these bridging measures to support employers and self-em ...

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

March 20, 2020

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 ...

Additional corona crisis measures by the government (emergency package covering jobs and the economy)

March 18, 2020

With the passage of time, the corona pandemic is having an increasingly dramatic effect on the Dutch business community. The measures announced by the government on March 12, 2020 proved to be inadequ ...

Tax and economic measures relating to the coronavirus

March 13, 2020

The corona pandemic will also have a profound impact on the Dutch business community. The financial and economic consequences may also be considerable. By letter dated March 12, 2020 the government th ...

Advocate General at the CJEU in BlackRock VAT case: a single fund management service is, in principle, not partly VAT-exempt

March 12, 2020

On March 11, 2020 Advocate General (‘AG’) Pikamäe at the Court of Justice of the European Union rendered his Opinion in the BlackRock Investment Management (UK) Limited case (C-231/19). The AG conclud ...

Acquisition of only the legal ownership of shares in real estate legal entities is not subject to real estate transfer tax

March 4, 2020

The judgment rendered by the Court of Appeals ‘s-Hertogenbosch could also be important in practice with regard to shares in real estate legal entities that are acquired by investment funds without leg ...

BEPS 2.0 Update: A new tax system for the digital era

March 2, 2020

On 24th of October, 2019, the roundtable session 'BEPS 2.0 Update' took place at KPMG Meijburg & Co. As a result, a report was made with interesting findings and feedback on the OECD consultation ...

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