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Newsoverview (7)

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.
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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.
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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.
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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.
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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.
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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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Dutch Supreme Court judgment on the crediting of dividend withholding tax

January 23, 2024
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.
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