Financial Services

FS Tax Newsletter | December 2022

With the end of 2022 less than a month away and the holidays fast approaching you are probably busy wrapping things up and setting goals for next year.
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Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.
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New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company

On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.
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Dutch Supreme Court persists with strict interpretation of actual use for VAT recovery right purposes

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.
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CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.
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FS Tax Newsletter | September 2022

Now that we are heading into autumn, we would like to update you on the developments that took place during the spring and summer of 2022.
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Change to policy statement on VAT fixed establishments

Because of this change, cross-border transactions within a legal entity may be subject to VAT if this entity is a member of a VAT group in a country.
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New Dutch policy statement insurance premium tax

The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.
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Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.
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