Dutch Supreme Court judgment on the crediting of dividend withholding tax

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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News

Newsoverview (81)

VAT policy statement on specific state supervision of investment funds

April 8, 2019
On April 1, 2019, the Deputy Minister of Finance (hereinafter: Deputy Minister) published the Specific State Supervision Policy Statement, effective April 2, 2019. In this policy statement the Deputy ...
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Internet consultation on introduction of interest deduction limitation (thin cap rule) for banks and insurers launched

March 25, 2019
On March 18, 2019 the Dutch government launched an internet consultation offering interested parties the opportunity to respond to the draft bill that introduces the thin cap rule for banks ...
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Update on ‘no-deal’ Brexit: withdrawal rules for UK citizens and family members

March 21, 2019
In anticipation of a possible ‘no-deal’ Brexit, the Deputy Minister of Justice and Safety has published withdrawal rules for citizens of the United Kingdom and their family members who lawfully reside ...
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International tax measure for the digital economy affects all multinationals

March 14, 2019
A ‘Taxing the digital economy’ roundtable session recently took place at KPMG Meijburg & Co in Amstelveen; a successful and interactive session with interesting results. The most important conclus ...
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Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019
The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...
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Draft decree on transitional tax rules in the case of no-deal Brexit

March 13, 2019
On March 8, 2019, the Deputy Minister of Finance sent a draft decree with transitional tax rules in connection with Brexit to the Lower House of the Dutch Parliament. The draft decree must provide for ...
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Consultation on draft bill against excessive borrowing from own company

March 6, 2019
On March 4, 2019 an internet consultation on the draft bill on the Excessive Borrowing from Own Companies Act was launched. This bill had been announced in September last year on Budget Day (see secti ...
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CJEU decision on the Beneficial Owner concept under the Interest and Royalties Directive and the Parent-Subsidiary Directive

February 28, 2019
On February 26, 2019, the Court of Justice of the European Union (CJEU) rendered two landmark decisions on the interpretation of the beneficial owner concept in cases where the Interest and Royalties ...
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‘The Bitter and the Sweet’ - Short term Brexit impacts in the Netherlands

February 26, 2019
Brexit is not far away anymore. Robert van der Jagt, Brexit expert and partner of KPMG Meijburg & Co: “Being blessed by the presence of an Environment Assessment Agency (Planbureau voor de Leefomg ...
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Dutch Lower House of Parliament passes Bill on ratification of the MLI

February 13, 2019
On February 12, 2019 the Dutch Lower House of Parliament passed the Bill for the ratification of the Multilateral Convention (“MLI”) to Implement Tax Treaty-Related Measures to Prevent Base ...
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Bill on the Fiscal Unity Emergency Repair Act adopted by the Lower House

February 13, 2019
On February 12, 2019, the bill on the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid) was adopted by the Lower House. This bill was explained in our previous memoranda dated&nbs ...
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As of January 1, 2020: ‘VAT quick fixes’ to simplify international trade

February 11, 2019
At the end of 2018 the European Council formally approved the proposals for four ‘VAT quick fixes’ to simplify international trade. These will take effect on January 1, 2020 and will have a considerab ...
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