News

eRecognition mandatory for businesses filing their own tax returns

January 21, 2020

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from t ...

Final Dutch VAT return of 2019: Correction based on the VAT Deduction Exclusion Decree and the private use of company cars

January 15, 2020

We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits. Furthermore, the VAT correction based on the private use of company cars is ...

Transfer Pricing Developments around Europe: What to expect in 2020

January 8, 2020

Global developments in transfer pricing reflect the ongoing priorities in international tax. We continue to see proposed changes to policies and OECD proposals with significant impact on current regul ...

FS Tax Newsletter | January 2020

January 7, 2020

Last year our first FS Tax Newsletter for 2019 discussed the CJEU judgment rendered in the Morgan Stanley case, concerning the right of a branch to recover input VAT if it (partially) provides support ...

Dutch online registration system for international assignments live as of March 1, 2020

December 20, 2019

As announced on December 19, 2019, the online registration will go live on March 1, 2020 (notifications with an effective date after March 1 will be able to be entered into the system from February 1) ...

Tax accounting considerations - 2020 Tax Plan

December 19, 2019

On December 17, 2019, the 2020 Tax Plan package has been accepted by the Dutch Senate and therefore substantively enacted under IFRS. Many of the proposed measures will take effect on January ...

Tax Update Shipping & Offshore - December 2019

December 19, 2019

This is the fifth edition of our Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practi ...

Dutch Customs to increase audits / checks on customs valuation and e-commerce and on the classification of certain goods originating from the United States

December 19, 2019

On December 17, 2019, Dutch Customs announced that in the coming months more audits / checks will be carried out with regard to the customs value and classification of goods (the commodity code). Spec ...

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019

Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

We wish you...

December 16, 2019

Major changes EU VAT and e-commerce 2021

December 10, 2019

New VAT rules for e-commerce will be introduced in the European Union (EU) as of January 1, 2021. In this blog Max van de Ven, Andy van Esdonk and Giancarlo Stanco, of KPMG Meijburg & Co, each sha ...