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Remarkable Opinion by Advocate General to the CJEU in VAT pension fund cases

March 15, 2024
The Advocate General believes that Dutch pension funds are not sufficiently comparable to a UCITS for them to be regarded as a special investment fund.
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Tax Update Shipping & Offshore - July 2023

March 4, 2024
This is the third Tax Update for the Shipping & Offshore sector for 2023.
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NL-Africa Tax Newsletter – February 2024

February 29, 2024
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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Country-by-Country Reporting: overview of notification requirements per country

February 27, 2024
Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation.
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Meijburg Legal advises Triodos Energy Transition Europe Fund

February 16, 2024
Meijburg Legal advises Triodos Impact Strategies N.V.’s Triodos Energy Transition Europe Fund (TETEF) in relation to a substantial mezzanine financing arrangement for GIGA Storage B.V. and its subsidi ...
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The new Explanatory Notes to Table II: what are the main areas of concern?

February 14, 2024
On December 22, 2023 the Ministry of Finance published the Explanatory Notes to Table II. This Decree contains rules and policy on the application of the zero rate for VAT purposes.
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Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

February 12, 2024
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
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Decree on the Comparison of Foreign Legal Forms published for consultation

February 9, 2024
Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.
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New decree on the allocation of severance payments in an international context

February 8, 2024
On December 15, 2023 the Ministry of Finance published a new decree on the allocation of taxing rights in respect of severance payments in an international context. The decree took effect on January 1 ...
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Changes to proposal for a new Box 3 regime as of 2027

February 6, 2024
According to the caretaker government, the draft bill should be seen as a building block and tool for a new government.
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More inspections by immigration authorities

February 2, 2024
The vast majority of work-based residence permits issued in the Netherlands every year are for the purpose of employment as a highly skilled migrant or intra-company transferee. To employ these highly ...
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Tax Update Shipping & Offshore - July 2023

February 2, 2024
This is the third Tax Update for the Shipping & Offshore sector for 2023.
Read more

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