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EU and Mercosur sign Partnership Agreement and Interim Trade Agreement

January 21, 2026
Once applied, the agreements will significantly reduce or eliminate customs duties on a broad range of products traded cross-border between the EU and Mercosur.
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Dutch Supreme Court: interest on loan from Belgium coordination center is non-deductible

January 20, 2026
Following the Spectacles case and the Coffee case, the present judgment brings to an end another long-running case about interest deduction.
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AG CJEU: transfer pricing adjustments in this case qualify for VAT purposes as adjustments to the price of earlier sales

January 16, 2026
The VAT treatment of transfer pricing adjustments is receiving increasing attention in practice.
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Dutch supreme court: interest on tax due rate for corporate income tax must be reduced

January 16, 2026
The Supreme Court also commented on the broader implications of this judgment for the years from 2024 and for other taxes.
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Updated KPMG Sustainability Tax Tracker - Global developments in sustainability-related taxes, incentives and grants

January 14, 2026
The KPMG Sustainability Tax Tracker, providing insight into the global Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the g ...
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NL-Africa Tax Newsletter – December 2025

December 30, 2025
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on VAT legislation in Egypt, Ghana Guinee-Bissau, Liberia, Kenya & Tanzania, as well as updates on finance bills with n ...
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Dutch Supreme Court confirms fraus legis for interest deduction at acquisition holding company for purchase of a participation

December 19, 2025
This judgment constitutes confirmation of previous case law in which the interest deduction on shareholder loans for acquisitions was also not accepted.
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Upper House of Dutch Parliament approves 2026 Tax Plan

December 18, 2025
On Tuesday, December 16, 2025, the Upper House of the Dutch Parliament approved the entire 2026 Tax Plan package. Additionally, the Upper House adopted several motions. We have prepared a summary ...
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Annual adjustment of salary criterion for highly skilled migrants 2026

December 18, 2025
The gross monthly salaries that apply as of January 1, 2026 have been published. For the coming year, the salary criterion will be increased by 4.46%.
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Internet consultation on changes to definition of mutual fund and introduction of an opt-out scheme

December 16, 2025
The proposed changes to the FGR definition address two of the three identified problems.
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Enhancing Remote Work Opportunities: Amendment to the Netherlands-Germany Tax Treaty

December 15, 2025
On April 14, 2025 the Netherlands and Germany took an important step toward improving remote work opportunities for cross-border workers. The two countries agreed to amend the tax treaty so that cross ...
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VAT Deduction Exclusion Decree memorandum 2025

December 5, 2025
Download our Memorandum including a flowchart to determine whether a Deduction Exclusion Decree adjustment is necessary.   
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