Although the case concerns highly specialized satellite insurance policies, the interpretation of the definition of establishment and the transport exemption is of wider importance for the Dutch and E ...
Uiteindelijk is het aan de Hoge Raad om te beslissen of met de Wet rechtsherstel box 3 voldoende rechtsherstel wordt geboden. Advocaat-generaal Wattel meent in ieder geval van niet.
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.
In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessm ...
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.
Non-litigants will also be governed by a Supreme Court judgment in these litigation proceedings for the years 2017 through 2020 even if they have not filed a request.