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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Tax accounting considerations - 2020 Tax Plan

December 19, 2019
On December 17, 2019, the 2020 Tax Plan package has been accepted by the Dutch Senate and therefore substantively enacted under IFRS. Many of the proposed measures will take effect on January ...

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019
Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

Major changes EU VAT and e-commerce 2021

December 10, 2019
New VAT rules for e-commerce will be introduced in the European Union (EU) as of January 1, 2021. In this blog Max van de Ven, Andy van Esdonk and Giancarlo Stanco, of KPMG Meijburg & Co, each sha ...

FS Tax Newsletter | November 2019

November 7, 2019
In this edition we highlight the key aspects of the 2020 Tax Plan. We also focus on three important CJEU cases concerning the VAT payable on assignment of a debt recognized in enforcement proceedings, ...

FS Tax Newsletter | June 2020

November 7, 2019
In this edition of the FS Tax Newsletter we address two developments initiated by the Dutch tax authorities: the further development of horizontal monitoring and the cancellation of rulings confirming ...

Expo Real and 2020 Tax Plan – the latest tax developments for property investors

October 3, 2019
From 7 to 9 the international trade fair for real estate and property investors, Expo Real, will take place in Munich. This year a Meijburg delegation will again be present to discuss the latest devel ...

Budget Day 2019: changes to payroll taxes

September 20, 2019
On Budget Day, September 17, 2019, the Cabinet presented the 2020 Tax Plan package to the Lower House. In this memorandum we address the most significant changes proposed for payroll taxes and social ...

Tax measures for 2020

September 18, 2019
On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

“An aging population and digitization are eroding the tax base.”

September 2, 2019
A digitizing economy and an aging population are creating financial problems for governments and forcing them to look at the financing of public expenditure over the longer term. In other words, the s ...

“In a digital world, we don’t just tax profits in the country where a business has a physical presence.”

August 27, 2019
Most international businesses pay taxes via local offices (permanent establishments) on profits they realize in other countries. But in today’s digital economy there is often no such thing as a perman ...

“Consumers are now digital resources that are mined without being paid for.”

August 26, 2019
The current tax system is no longer adequate because it is not designed for digital business models like Airbnb, Uber, or Amazon. This gives rise to international tax debates, which sometimes raise th ...

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