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 (97)

Temporary reduction in excise duties on fuel and VAT on energy

June 30, 2022
The Dutch Senate passed the Act on Additional Tax Measures to Increase Purchasing Power 2022 on June 28, 2022.
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NL-Africa Tax Desk newsletter – June 2022

June 30, 2022
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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KPMG Belgium-Holland Desk Newsletter | June 2022

June 29, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
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Tax Update Shipping & Offshore - Spring 2022

June 24, 2022
This is the first Tax Update for the Shipping & Offshore sector for 2022. A bit later than usual because the focus in the first half of the year has been on developments surrounding Pillar 2 and t ...
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Meijburg – proud main sponsor of Eye Film Museum exhibitions

June 20, 2022
We are proud that, in Eye Film Museum, we have found a partner that embraces our sponsorship strategy and goals, and will help us achieve them.
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NL-Africa Tax Desk newsletter – May 2022

May 31, 2022
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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Transfer of leased building by developer classified as transfer of going concern for VAT purposes despite earlier decision

May 31, 2022
The Arnhem-Leeuwarden Court of Appeals delivered two important rulings for the Dutch real estate practice on May 17, 2022.
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KPMG Belgium-Holland Desk Newsletter | Mei 2022

May 25, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
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New Dutch policy statement insurance premium tax

May 24, 2022
The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.
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2022 Spring Memorandum – tax measures

May 23, 2022
The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est ...
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Supreme Court rules on ex officio reduction and settlement of Box 3 class action

May 20, 2022
The tax inspector will not have the obligation to grant ex officio reductions for non-litigants.
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Tax Reimagined: practical Pillar Two approach

May 10, 2022
Tax Reimagined: practical Pillar Two approach - download our memorandum
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