EU-Japan Economic Partnership Agreement enter...
The goal of the Economic Partnership Agreement is to liberalize and facilitate trade and investment between the parties and to promote closer economic ties between them.…
Brexit: a never ending story?
Assuming the media is right and the deal between UK and EU will not be accepted by the House of Commons. What does this mean for trade between UK and EU? For sure another period of…
Draft bill on transparency of civil society o...
It is a very broadly worded bill and will potentially affect many foundations and associations.…
As of January 1, 2019: new VAT rules for vouc...
The new rules are a result of the EU Voucher Directive, which is designed to harmonize the VAT treatment of vouchers within the EU.…
Brexit: INS announces transitional rules for...
The government has decided that UK citizens and their family members who lawfully reside in the Netherlands before Brexit will also retain their right of residence in the event of a ‘no…
Final Dutch VAT return of 2018: Corrections b...
We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits.…
Internet consultation on implementation of Ma...
This Directive provides for the mandatory automatic exchange of information on reportable cross-border arrangements.…
Dutch Supreme Court renders important judgmen...
In its judgment, the Supreme Court provided detailed guidelines on how to decide whether the costs incurred relate to the acquisition or disposal of participations.…
Annual adjustment of salary criterion for hig...
The gross monthly salaries that apply as of January 1, 2019 have been published.…
FS Tax Newsletter Issue 36 | December 2018
It is nearly the end of the year and you are probably at your busiest as things have to be finished up before December 31, goals have to be set for next year and the Christmas holiday is…
VAT exemption on individual investment manage...
On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of special investment funds (SIFs), was…
ECOFIN discusses new French-German proposal f...
On December 4, 2018, the Economic and Financial Affairs Council of the EU (ECOFIN) held an exchange of views on the digital services tax, but failed to reach an agreement on a compromise…
Zero VAT rate for seagoing vessels changed as...
The Deputy Minister of Finance recently published a new Decree containing clarifications.…
Deputy Minister outlines main features of upd...
The proposed measures cover the elements transparency, process and content in the context of the issuing of all rulings with an international character.…
Lower House adopts 2019 Tax Plan package and...
We have summarized the adopted amendments and the most important adopted motions.…