News

Final VAT return for 2020: adjustments under the VAT Deduction Exclusion Decree and private use of company cars

Our memorandum with flowchart provides an up-to-date explanation of how the adjustment affects the recovery of VAT on staff benefits, promotional gifts and other gifts. We also explain the effect of the VAT adjustment for the private use of company cars.

OECD Guidance on the transfer pricing implications of the COVID-19 pandemic

Country-by-Country Reporting: overview of notification requirements per country

Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation as from 2016, 2017, 2018, 2019 and 2020.

Upper House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

We have briefly outlined the motions that were approved.

Refund of Dutch dividend withholding tax based on Sofina judgment

This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate or an exemption.

Supreme Court interprets VAT exemption for collective asset management in broad terms: management of individual assets via investment profiles is exempt

On December 4, 2020 the Supreme Court rendered judgments in two important asset management cases.

Annual adjustment of salary criterion for highly skilled migrants 2021

The gross monthly salaries that apply as of January 1, 2021 have been published.

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.