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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Final VAT return for 2020: adjustments under the VAT Deduction Exclusion Decree and private use of company cars

December 24, 2020
Our memorandum with flowchart provides an up-to-date explanation of how the adjustment affects the recovery of VAT on staff benefits, promotional gifts and other gifts. We also explain the effect of t ...

Relief and recovery package for the economy and labor market reappraised

December 14, 2020
In a letter sent to the Lower House of Parliament on December 9, 2020 the government announced that the existing relief and recovery package for the economy and labor market  – which was announce ...

Refund of Dutch dividend withholding tax based on Sofina judgment

December 11, 2020
This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate ...

Supreme Court interprets VAT exemption for collective asset management in broad terms: management of individual assets via investment profiles is exempt

December 7, 2020
On December 4, 2020 the Supreme Court rendered judgments in two important asset management cases.

FS Tax Newsletter | December 2020

December 4, 2020
With the end of the year less than a month away and the Christmas holidays fast approaching you are probably busy wrapping things up and setting goals for next year. This last FS Tax Newsletter for th ...

Annual adjustment of salary criterion for highly skilled migrants 2021

December 1, 2020
The gross monthly salaries that apply as of January 1, 2021 have been published.

Sixth progress letter ‘Working as a self-employed person’

November 25, 2020
On November 16, 2020 the sixth progress letter ‘Working as a self-employed person’ was published. In this letter, the Minister of Social Affairs and Employment and the Deputy Minister of Finance updat ...

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

November 16, 2020
If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.

Year end 2020 tax accounting considerations

November 13, 2020
As the end of the year is fast approaching, many organizations will soon start preparing their year‑end financial statements. The announced 2021 Tax Plan may have a significant impact on those financi ...

Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

November 13, 2020
We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

Implications of Brexit for frontier workers – update

November 11, 2020
The conditions under which the ‘Frontier Worker’ document can be issued and what the application procedure at the INS involves have now been announced.

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