April 13, 2021

Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, which, on January 24, 2020, had accorded an economic meaning to the term ‘interest’.

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April 1, 2021

FS Tax Newsletter | April 2021

Now that the winter has ended and the weather is slowly getting better, we are issuing our second FS Tax Newsletter for 2021. In this issue we summarize relevant developments that took place during February and March of this year.

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March 31, 2021

Internet consultation on Qualification Policy for Legal Forms Act

The end of the open limited partnership and major implications for mutual funds.

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March 26, 2021

CJEU Q-GmbH: license to use an insurance product and any ancillary mediation subject to VAT

This judgment could put pressure on the Dutch practice, where a combination of mediation and other services closely related to insurance that are performed as a single supply are regarded as fully VAT-exempt.

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March 18, 2021

Taking stock: BEPS Action Plan as it relates to the ‘control over risk’ concept

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March 12, 2021

Third amendment to private member’s Bill on conditional final settlement of dividend withholding tax

On March 12, 2021 Bart Snels, Lower House Member of Parliament for the Greens (GroenLinks), published the Memorandum in response to the Report and a supplementary Memorandum of Amendment with regard to his private member’s Bill ‘Emergency Act on the Conditional Final Settlement of Dividend Withholding Tax’, which had been presented to Parliament on July 10, 2020.

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March 11, 2021

CJEU Danske Bank: VAT on services provided by a head office to a fixed establishment as a result of a VAT group

The Danske Bank judgment differs from Dutch practice. This judgment could have major implications for the VAT treatment of intra-group services, in particular if there is a limited VAT recovery right.

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March 10, 2021

From Russia with love - part 2

In our article dated November 5, 2020 we informed you about reports in the media that the negotiations between Russia and the Netherlands on amendments to the double tax treaty between the two countries had reached an impasse. There have now been relevant developments from both the Russian and the Dutch side. 

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March 5, 2021

Internet consultation on taxpayer status measure for reverse hybrid entities

On March 4, 2021 the Deputy Minister of Finance launched, among other things, a public internet consultation on the taxpayer status measure for ‘reverse hybrid entities’ and several related accompanying measures including for the purposes of dividend withholding tax and the withholding tax on interest and royalty payments.

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March 5, 2021

Mismatches in non-arm’s length transfer pricing tackled

On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.

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February 26, 2021

Article: The hidden engine for future-proofing tax management

In order to stay tax compliant and capture tax opportunities in an increasing digital society, instant access to good quality tax data is essential. In this article our specialists: Alexander Zegers and René Duijkers are outlining how a future-proof tax data management solution looks like and what elements needs to be considered to develop this.

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February 23, 2021

NL-Africa Tax Desk newsletter – second edition

This is the second edition of our NL-Africa Tax Desk newsletter. The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. As reflected in below overview, the African tax landscape is not evolving in isolation from the global tax environment. The digital tax sphere (with new laws and regulations implemented in - among others - Kenya and Nigeria), continued focus on transfer pricing and implementation of the MLI are just a few of the items impacting global organizations.

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