Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

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News

Newsoverview (70)

Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

November 14, 2022
Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...
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Internet consultation on legislative proposal to implement Pillar 2 in the Netherlands

October 25, 2022
The legislative proposal aligns with the proposed EU Directive; in this respect, it is largely similar to the OECD Global Anti-Base Erosion (‘GloBE’) Model Rules.
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Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.
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The 2023 Tax Plan on two pages

September 20, 2022
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.
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Tax measures for 2023

September 20, 2022
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

April 6, 2022
The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.
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Ministry changes stance on severance paid to cross-border workers

February 14, 2022
The Dutch Ministry of Finance has issued new guidance on the allocation of the right to tax severance payments of cross-border workers.
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European Commission’s response to the OECD Pillar 2 model rules

December 23, 2021
On December 22, 2021, the European Commission published a proposed EU directive to incorporate Pillar Two into EU law. The rules generally mirror the OECD model rules released on December 20, 2021 but ...
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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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Supreme Court renders judgment on the standard practice criterion in the work related costs rules

November 15, 2021
On November 12, 2021 the Supreme Court rendered judgment in the proceedings initiated by KPMG Meijburg & Co concerning whether net share bonuses can qualify as part of the final levy for the purpo ...
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Budget Day 2021: changes to payroll taxes

September 23, 2021
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.
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Internet consultation on dividend stripping

June 7, 2021
In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the c ...
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