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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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 ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018

On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

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