News

DED memorandum 2022

January 3, 2023

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.

Plastic taxes - A European perspective

December 28, 2022

The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.

The path to tax transparency in the Benelux

December 23, 2022

In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders re ...

KPMG Belgium-Holland Desk Newsletter | December 2022

December 22, 2022

De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...

Pillar 2 Developments

December 22, 2022

On December 20, 2022 the OECD released three components of the Pillar 2 Implementation Framework. Our KPMG Pillar 2 specialists have prepared a summary of the content of these documents.

Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

FS Tax Newsletter | December 2022

December 20, 2022

With the end of 2022 less than a month away and the holidays fast approaching you are probably busy wrapping things up and setting goals for next year.

Update: AIFMD reporting requirements for Alternative Investment Fund Managers and non-EU Fund Managers

December 20, 2022

As of Q1 2023 Alternative Investment Fund Managers (AIFMs) and non-EU fund managers who have notified Alternative Investment Funds (AIFs) for marketing in accordance with Articles 36 and 42 of the Alt ...

Obligation of a bank to provide a bank account to a non-consumer customer

December 20, 2022

The Supreme Court recently rendered a judgment in which it ruled that banks cannot simply refuse non-consumer customers that want to establish or maintain a bank account.

Termination of banking relationship

December 20, 2022

On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking r ...

Inflation and its impact on your transfer pricing

December 19, 2022

In many industries, rising prices are leading to reduced margins. How does that impact transfer pricing? This question is especially relevant if your company’s transfer pricing model is based on guara ...