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.

Newsoverview (3)

Amendment of VAT policy statement: broader application of asset management exemption

November 3, 2021

On November 2, 2021, the updated Specific State Supervision Policy Statement of the Deputy Minister of Finance was published. The updating of the original policy statement was necessary due to Supreme ...

CJEU’s K and DBKAG judgment: right to use software can qualify as VAT-exempt asset management

June 21, 2021

The fact that the right to use software can itself fall within the VAT exemption is a welcome clarification for Dutch practice in light of the increasingly automated asset management market.

Lump Sum Payment, Early Retirement Scheme and Leave Savings Scheme Bill

January 20, 2021

In this bill the government elaborates on three of the agreements made as part of the Pension Agreement: more freedom of choice in the use of the pension, more options for early retirement and more sc ...

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