Financial Services & Finance

Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.

Tax changes announced in the 2023 Spring Memorandum

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.

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.

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.

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.

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.

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.

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.

© 2025 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.