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Court of Justice of the European Union: Luxembourg member of Board of Directors does not have to pay VAT on profit-dependent directors’ fees

December 22, 2023
The judgment partly removes existing ambiguities and may have consequences for Dutch board members who still charge VAT on their invoices.

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

December 20, 2023
On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Employee incentive trends – SAR plan’s: your incentive plan for 2024

December 18, 2023
Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...

Updated VAT Property Decree

December 15, 2023
We have focused on what we consider to be the most important topics and changes.

Prospect of more opportunities for international transfers of accrued Dutch pension capital

December 14, 2023
The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of ...

Supreme Court provides clarity on good faith standard

December 14, 2023
Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.

Agreement on the concept of ‘permanent establishment’

December 8, 2023
The Netherlands and Belgium have reached agreement on the concept of ‘permanent establishment’ as it applies to cross-border workers who work from home.

DED memorandum 2023

December 6, 2023
Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     

Annual adjustment of salary criterion for highly skilled migrants 2024

December 5, 2023
The gross monthly salaries that apply as of January 1, 2024 have been published. For the coming year, the salary criterion will be increased by 6.45%.

NL-Africa Tax Newsletter – November 2023

November 30, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

ESG insights for Tax & Legal | November 2023

November 30, 2023
Welcome to our first edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Where CSRD meets legal

November 22, 2023
Dutch research (SEO Amsterdam Economics and University of Amsterdam) showed that more than 25% of the companies that should report under the Corporate Social Sustainability Directive (CSRD) in 2025 ar ...

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