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Conclusions of the Advocate General at the Supreme Court with respect to the anti-abuse provision of the dividend withholding tax exemption

June 13, 2023
We consider it highly likely that the Supreme Court will follow the Opinion of the Advocate General.
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Where possible, improved coordination of taxation and social security for frontier workers working from home

June 9, 2023
Despite the recent conclusion of a framework agreement for frontier workers working from home in the field of social security, taxation still retains its own rules, backgrounds and approach.
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Interest on tax due to increase to 6% for personal income tax and several other taxes

June 9, 2023
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.
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Update: working from home; action required

June 7, 2023
Do you have employees that work at least 25% of their time from home in another country? If so, you will need to take note of the changes that will take effect on 1 July and the relevance of the new S ...
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Don’t always pursue a ruling, but always consider one

June 6, 2023
Where the ruling practice used to be seen as a fundamental pillar of the Dutch business climate, the Dutch tax authorities now describe preliminary consultation as ‘an important element of its monitor ...
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Bill on Minimum Profit Tax Act 2024 (Pillar 2) presented to Lower House of Parliament

June 2, 2023
The Netherlands is thus the first EU Member State to have submitted a bill to transpose EU Directive 2022/253 of December 14, 2022 into national legislation.
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Kopie van België-Nederland Nieuwsbrief | April 2023

May 31, 2023
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.
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NL-Africa Tax Newsletter – May 2023

May 30, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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Tax Update Shipping & Offshore - May 2023

May 23, 2023
This is the third  Tax Update for the Shipping & Offshore sector for 2023.
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CBAM enters into force on 17 May 2023

May 16, 2023
On 16 May, the European Union’s (EU) new Regulation establishing a Carbon Border Adjustment Mechanism (CBAM) was published in the Official Journal of the European Union, and will enter into force the ...
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Union Customs Code – Reform

May 16, 2023
On May 17, 2023 the European Commission (EC) published the first draft of the Union Customs Code - Reform (hereafter: New UCC). 
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FS Tax Newsletter | May 2023

May 11, 2023
The summer holiday period is fast approaching and as this will be our last FS Tax Newsletter before the summer holidays begin. We would like to update you on the developments we have been monitoring o ...
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