Mitigate/avoid 10.5% interest on tax due by requesting an (additional) provisional corporate income tax assessment

February 3, 2023
As of March 1, 2023 the interest on tax due payable on corporate income tax and withholding tax assessments will increase from 8% to 10.5%.
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Clarification of anti-transfer pricing mismatch rule in the case of capital contributions

January 24, 2023
On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.
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Draft bill on inframarginal electricity levy

February 2, 2023
On Friday, January 27, 2023 a draft bill was published that must introduce a temporary levy on the market revenues from inframarginal electricity production.
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DED memorandum 2022

January 3, 2023
Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     
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