Implementation of UBO register postponed
The presentation of the bill to the Lower House is scheduled for the beginning of 2019, following advice from the Council of State.…
Draft 2018 Decree implementing the Wwft provi...
The bill to implement the UBO register is expected before the summer.…
Enforcement of Assessment of Employment Relat...
The drafting of new regulations for the labor market as agreed in the coalition agreement is a complex process, which requires amendments to labor law, tax law and social security…
Update on the progress of the UBO register in...
On January 31, 2018, the Dutch government published the proposed Decree implementing the Money Laundering and Terrorist Financing (Prevention) Act 2018 (Uitvoeringsbesluit Wwft 2018) (the…
Update on UBO register
The UBO register is expected to be transposed into legislation before the summer of 2018.…
Bill on implementation of UBO register presen...
The bill seeks to implement the obligation to maintain a central register with information on the ultimate beneficial owners (UBOs) of companies and other legal entities incorporated in the…
Bill on a Central Register of Shareholders
The Central Register of Shareholders will be accessible to the Dutch tax authorities and other designated public services to assist them in the performance of their statutory duties.…
Enforcement of Assessment of Employment Relat...
The implementation period is extended from May 1, 2017 to January 1, 2018.…
French Constitutional Court: public trust reg...
The question arises whether the Netherlands should want to introduce a public UBO registry, if in a country like France a similar registry with such a public character is deemed to violate…
Tax measures for 2017
The main features of the 2017 Tax Plan are addressed in our memorandum.…
Status of UBO register: an update
On July 5, 2016, the European Commission announced that it wants to take a number of additional measures concerning the UBO register with the aim of achieving greater transparency.…
Letter to Parliament regarding the contours o...
In the letter to Parliament, the Minister announced that the Dutch UBO register will, in principle, be a public register.…
Introduction of Assessment of Employment Rela...
The Assessment of Employment Relationships Deregulation Act, which was adopted by the Upper House on February 2, 2016, also has implications for supervisory board members who currently…
Tax measures for 2016
On Budget Day, September 15, 2015, the Cabinet presented the 2016 Tax Plan to the Lower House.…
European Parliament approves proposal to intr...
The European Parliament has approved the proposal for the introduction of a register containing information about the ultimate beneficial owners of legal entities.…
Alternative for the Decision on Exemption fro...
The alternative provides for contracting and/or contracted parties (or their respective interest groups) to submit contracts to the Dutch tax authorities so that they can assess whether the…
Dutch Tax Authorities focuses on entitlement...
The Dutch Tax Authorities have recently been pro-actively approaching holding and financing companies to question their entitlement to deduct VAT.…
For the purposes of the customary salary rule...
On November 28, 2014 the Supreme Court rendered a judgment that is of importance for director-major shareholders who participate in a partnership via their own private limited liability…
Decision on No Payroll Tax and Social Securit...
Under the Decision on No Payroll Tax and Social Security Contributions (Beschikking geen loonheffingen; “BGL”), the principal shares responsibility for checking the accuracy of the BGL;…
Upper House passes bill on changes to pension...
The change to pensions in 2015 (Witteveen 2015) is a reality.…
Net annuity for taxpayers whose pensionable i...
As of January 1, 2015 the pensionable salary will to capped at EUR 100,000 and a new voluntary savings plan will be introduced for income exceeding this amount: the net annuity.…
Connecting and uniting a family and running a...
Managing a family business is like juggling. The objectives of the company – growth and realizing good profits – do not always run in parallel with the needs and expectations of the…
Advocate General recommends further review on...
On January 30, 2014, Ms. Van Hilten, the Advocate General attached to the Supreme Court, issued her independent opinion on the appeal a taxpayer had filed before the Supreme Court regarding…
Family & Business
With Family & Business, we aim to develop a long-term relationship with the current and future owners of family businesses that span several generations. We want to be more than a…
Bill with measures from pension agreement
A bill has been presented with measures taken from the agreement concluded in December 2013 between parliamentary parties VVD, PvdA, D66, ChristenUnie and SGP and the government on the…
Inheritance Tax Act business succession tax r...
In this article the authors discuss the judgment rendered by the Supreme Court on November 22, 2013, which ruled that the business succession tax relief in respect of gift and inheritance…
Agreement on pension changes in 2015
The parliamentary parties VVD, PvdA, D66, ChristenUnie and SGP have reached agreement with the government on pension changes to take effect in 2015.…