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February 19, 2020

Brexit: right of UK citizens to reside in the Netherlands

On January 31, 2020 the United Kingdom left Europe. A withdrawal agreement (‘deal’) was negotiated under which UK citizens and their family members who lawfully resided in the Netherlands before the Brexit date or during the transitional period will retain their right to reside in the Netherlands. The transitional rules apply through to December 31, 2020. The arrangements in the withdrawal agreement apply to both UK citizens and any family members who are not EU nationals.

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February 2, 2020

OECD Update: 'Unified Approach' promising for acceptance

On 31st of January, 2020, the OECD gave an update on the outline for a global taxation of multinationals: 'Unified Approach'. Jaap Reyneveld, partner at KPMG Meijburg & Co: “It looks like the 'Unified Approach' of the OECD has a good chance of being accepted on a global level. This will have an impact on both tech companies and more traditional multinationals."

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Seminars & training programs

Update Transfer Pricing on Financial Transactions

2nd Roundtable VAT changes e-commerce

3rd Roundtable VAT changes e-commerce

January 21, 2020

eRecognition mandatory for businesses filing their own tax returns

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from the responses to Parliamentary questions that in certain situations leniency will be shown to businesses that do not expect to be able to obtain eRecognition in time to fulfill their obligation to file tax returns. They will, however, have to promptly request a deferral for filing the tax return.

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January 15, 2020

Final Dutch VAT return of 2019: Correction based on the VAT Deduction Exclusion Decree and the private use of company cars

We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits. Furthermore, the VAT correction based on the private use of company cars is described.

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