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Newsoverview (13)

Amended VAT guidelines have major consequences for VAT position holding companies

December 11, 2024
The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

December 10, 2024
A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.

A year longer the time to restructure to a repurchase fund

November 7, 2024
It is intended to prevent investment funds qualifying as non-transparent (independently taxable) for a short period of time when the new rules take effect on January 1, 2025.

Kopie van Kopie van Nieuwsbrief WOZ en gemeentelijke heffingen – Maart 2023

October 23, 2024
De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.

Internet consultation on draft bill VAT adjustment on services to immovable property

September 12, 2024
Based on the proposed draft bill, a VAT adjustment period of approximately five years will apply.

Court of Justice of the European Union: pension funds possibly special investment funds

September 5, 2024
The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.

Investigation into the pros and cons of a possible REIT-regime in the Netherlands

June 10, 2024
As from 1 January 2025, the fiscal investment institution (“FII”) regime will no longer be accessible for companies directly investing in Dutch real estate.

Top 5 points requiring attention for the CESOP report with deadline April 30

April 12, 2024
As of this year all payment service providers are obliged to keep a register with cross border payments. The first reporting deadline is April 30.

Proposal for a new division exemption in real estate transfer tax launched for consultation

April 10, 2024
The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.

Kopie van Nieuwsbrief WOZ en gemeentelijke heffingen – Maart 2023

March 19, 2024
De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.

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.

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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