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.
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.
The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.
The Amsterdam Court of Appeal recently issued a judgment in preliminary relief proceedings focusing on the bank's termination of a banking relationship.
In 2022, KPMG Private Enterprise Tax published a reported titled “Carving a new path: How private companies can contribute to future economic stability”. It strongly suggested that supporting the resi ...
Despite the recent conclusion of a framework agreement for frontier workers working from home in the field of social security, taxation still retains its own rules, backgrounds and approach.
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.
Do you have employees that work at least 25% of their time from home in another country? If so, you will need to take note of the changes that will take effect on 1 July and the relevance of the new S ...
Where the ruling practice used to be seen as a fundamental pillar of the Dutch business climate, the Dutch tax authorities now describe preliminary consultation as ‘an important element of its monitor ...
The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.
