30% ruling scaled back even further

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

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EU and Japan finalize Economic Partnership Agreement

December 14, 2017
On December 8, 2017, the EU and Japan announced the successful conclusion of the negotiations regarding the Economic Partnership Agreement (EPA). The EPA is to date the biggest bilateral trade agreeme ...

The Supreme Court: interim evaluation of 30% ruling permissible after introduction of 150-kilometer criterion

December 12, 2017
The 30% ruling is a fixed allowance paid to compensate for the costs of a temporary stay outside the country of origin (extraterritorial expenses). Since January 1, 2012 only employees who reside ...

Customs duties refund opportunity extended for recalls and warranties

November 2, 2017
On October 12, 2017 the European Court of Justice (“CJEU”) ruled in favor of Meijburg & Co’s warranty and recall case (C-661/15), meaning that the period for price adjustments has been extended fr ...

Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

October 2, 2017
We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...

Meijburg Art Commission Winner 2017

September 22, 2017
Unseen and KPMG Meijburg & Co are delighted to announce that Pasi Orrensalo is the winner of this year’s Meijburg Art Commission.

European Commission communication on taxation of the digital economy

September 21, 2017
Following the informal meeting of the Economic and Financial Affairs Council (Ecofin) of the European Union held in Tallinn on September 15 and 16, 2017, the European Commission published its Com ...

Recent developments concerning EU and U.S. export controls and sanctions

August 30, 2017
Being compliant with export control and sanctions legislation is of great importance for companies engaged in international trade as violation of this legislation can lead to severe penalties as well ...

Meijburg en Unseen presenteren genomineerden voor de Meijburg Art Commission

July 27, 2017
Meijburg & Co belastingadviseurs en Unseen presenteren met trots de vijf genomineerden voor de derde editie van de Meijburg Art Commission.

All the days of a stay in the Netherlands count for the purposes of applying the 183-day rule

July 18, 2017
For the purposes of allocating the right to tax salary from employment, a 183-day rule has been included in tax treaties. If a resident of another State is employed by a foreign employer to work in th ...

Global sanctions developments

June 27, 2017
There have been recent developments on the US sanctions against Cuba, Russia and Iran. In addition, various Arab nations recently imposed a boycott on Qatar. Please find set out below an update.

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Netherlands and other countries

June 9, 2017
On June 7, 2017, the Dutch Minister of Finance Dijsselbloem and other high-level representatives of 67 countries representing 68 jurisdictions signed the Multilateral Convention (“Multilater ...

Proposal to extend VAT adjustment rules to ‘expensive services’ has enormous impact

May 22, 2017
The VAT adjustment scheme is likely to be extended to cover the refurbishment of real estate and other so-called ‘expensive services’ such as software. It will then take longer for the VAT deduction o ...

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