Global Family Business Tax Monitor 2023

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District Court on insurance premium tax place of risk and transport exemption

November 2, 2023
Although the case concerns highly specialized satellite insurance policies, the interpretation of the definition of establishment and the transport exemption is of wider importance for the Dutch and E ...

30% ruling scaled back even further

October 27, 2023
As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

October 27, 2023
On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

CJEU: introductory gift for taking out a subscription does not constitute a separate VAT-taxed (deemed) supply

October 12, 2023
Our advice to businesses offering gifts to promote sales is to re-examine the VAT consequences of this.

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