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Termination banking relationship

January 15, 2024
The Court of Rotterdam recently issued a judgement (Court of Rotterdam 1 November 2023, ECLI:NL:RBROT:2023:10109) regarding the termination of a banking relationship by the bank (i.e. ABN AMRO Bank N. ...
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Tentative agreement on the European Single Access Point (ESAP)

January 8, 2024
The gateway to corporate information and investment products, opening soon? Tentative agreement on the European Single Access Point (ESAP) The European Commission has published a proposal for the c ...
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Farewell bonuses for personnel of a participation are not participation selling costs

January 3, 2024
On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.
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NL-Africa Tax Newsletter – December 2023

December 28, 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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Court of Justice of the European Union: Luxembourg member of Board of Directors does not have to pay VAT on profit-dependent directors’ fees

December 22, 2023
The judgment partly removes existing ambiguities and may have consequences for Dutch board members who still charge VAT on their invoices.
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Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

December 20, 2023
On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.
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Employee incentive trends – SAR plan’s: your incentive plan for 2024

December 18, 2023
Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...
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Updated VAT Property Decree

December 15, 2023
We have focused on what we consider to be the most important topics and changes.
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Prospect of more opportunities for international transfers of accrued Dutch pension capital

December 14, 2023
The Netherlands is unjustifiably restricting the free movement of workers by imposing specific conditions on the international transfer of accrued pension capital. This is the verdict of the Court of ...
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Supreme Court provides clarity on good faith standard

December 14, 2023
Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.
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Agreement on the concept of ‘permanent establishment’

December 8, 2023
The Netherlands and Belgium have reached agreement on the concept of ‘permanent establishment’ as it applies to cross-border workers who work from home.
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DED memorandum 2023

December 6, 2023
Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     
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