Tax Update Shipping & Offshore - Spring 2022

This is the first Tax Update for the Shipping & Offshore sector for 2022. A bit later than usual because the focus in the first half of the year has been on developments surrounding Pillar 2 and the maritime sector.

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New Dutch policy statement insurance premium tax

May 24, 2022
The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.
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Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

April 11, 2022
The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.
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EU sanctions against Russia

March 10, 2022
The European Union (EU) has announced significant new sanctions and export control regulations related to Russia. To comply with the new regulations, action may be required.
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Advocate General to Supreme Court rejects VAT recovery in accordance with actual use by bank

December 6, 2021
This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services, such as parties in the public sector, and in education and healthc...
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Report of the Conduit Companies Committee

November 26, 2021
The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe...
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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...
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FS Tax Newsletter | August 2021

August 24, 2021
This is our fourth FS Tax Newsletter for the year, in which we summarize the tax-related developments of the last two months in the FS sector for you.
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Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
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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.
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FS Tax Newsletter | June 2021

June 16, 2021
This is our third FS Tax Newsletter for the year, in which we have summarized the most recent tax-related developments of the last two months in the FS sector for you.
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CJEU: Member State registration ownership of vessel may levy insurance premium tax

April 19, 2021
This judgment is not only important for the insurance of seagoing vessels, for which an exemption applies in the Netherlands, but also for the insurance of other vessels, which are subject, as startin...
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FS Tax Newsletter | April 2021

April 1, 2021
Now that the winter has ended and the weather is slowly getting better, we are issuing our second FS Tax Newsletter for 2021. In this issue we summarize relevant developments that took place during Fe...
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