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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Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

May 9, 2023
In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.
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Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

March 13, 2023
The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.
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Internet consultation on draft bill to abolish the property transfer tax concurrence exemption for share transactions

March 1, 2023
An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.
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Supreme Court: conversion of former wool factory into shopping mall results in ‘essentially a new building’ for VAT purposes

November 14, 2022
In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.
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Supreme Court answers questions about concept of ‘essentially a new building’ for VAT purposes

November 4, 2022
The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.
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Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

April 13, 2021
The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi ...
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Acquisition of only the legal ownership of shares in real estate legal entities is not subject to real estate transfer tax

March 4, 2020
The judgment rendered by the Court of Appeals ‘s-Hertogenbosch could also be important in practice with regard to shares in real estate legal entities that are acquired by investment funds without leg ...
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Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments

December 4, 2019
This is a favorable outcome for the real estate market. The acquisition of (an apartment right in) a converted building intended for residential use is more likely to be subject to 2% rather than 6% r ...
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