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KPMG Belgium-Holland Desk Newsletter | Mei 2022

May 25, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
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New Dutch policy statement insurance premium tax

May 24, 2022
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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2022 Spring Memorandum – tax measures

May 23, 2022
The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est ...
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Supreme Court rules on ex officio reduction and settlement of Box 3 class action

May 20, 2022
The tax inspector will not have the obligation to grant ex officio reductions for non-litigants.
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Tax Reimagined: practical Pillar Two approach

May 10, 2022
Tax Reimagined: practical Pillar Two approach - download our memorandum
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Restoration of rights and Box 3 transitional legislation

April 29, 2022
The letter sent to the Lower House of Parliament on April 28, 2022 explains which option for restoring rights will be offered and which group of taxpayers will, for the time being, be eligible for thi ...
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NL-Africa Tax Desk newsletter – April 2022

April 28, 2022
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s NL-Africa Tax Desk newsletter includes the tax measures in the budget of Kenya a ...
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KPMG Belgium-Holland Desk Newsletter | April 2022

April 28, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
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LIBOR transition - Transfer Pricing considerations (updated April 2022)

April 19, 2022
Throughout the world, a transition is currently taking place from interbank offered rates (IBORs) to alternative benchmarks. Per January 1, 2022, LIBOR (London Interbank Offered Rate) - a referen ...
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Newsletter Inter Bank Offered Rates (IBOR) Meijburg Legal (updated 04-2022)

April 19, 2022
Since the 1st of January 2022 only a limited amount of GBP and JPY London IBOR’s (“LIBOR”) are published (the so called “synthetic LIBOR’s). The UK’s Financial Conduct Authority has clarified that the ...
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Box 3: restoration of rights, the future and pending legal proceedings

April 15, 2022
On Friday, April 15, 2022 Deputy Minister of Finance, Mr. Van Rij, sent two letters about Box 3 to the Lower House of Parliament.
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Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

April 11, 2022
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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