Tax Update Shipping & Offshore - Spring 2022

This is the first Tax Update for the Shipping & Offshore sector for 2022. A bit later than usual because the focus in the first half of the year has been on developments surrounding Pillar 2 and the maritime sector.

Newsoverview (11)

2022 Spring Memorandum – tax measures

May 23, 2022
The planned tax measures include a reduction in the step-up corporate income tax bracket, the introduction of two tax brackets in Box 2, a cap on the 30% ruling and an increase in the general real est...
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Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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Tax aspects of 2021 coalition agreement

December 16, 2021
We briefly address what is currently known about the intended tax measures.
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2022 Tax Plan package amended via Memorandums of Amendment

October 6, 2021
Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest...
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Tax measures for 2022

September 21, 2021
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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The 2022 Tax Plan on two pages

September 21, 2021
We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.
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Also the acquisition of only the legal ownership of shares in real estate legal entities is subject to real estate transfer tax

April 13, 2021
The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi...
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Internet consultation on Qualification Policy for Legal Forms Act

March 31, 2021
The end of the open limited partnership and major implications for mutual funds.
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Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

November 13, 2020
We have briefly outlined the adopted tax amendments and a selection of the adopted motions.
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Acquisition of only the legal ownership of shares in real estate legal entities is not subject to real estate transfer tax

March 4, 2020
The judgment rendered by the Court of Appeals ‘s-Hertogenbosch could also be important in practice with regard to shares in real estate legal entities that are acquired by investment funds without leg...
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Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments

December 4, 2019
This is a favorable outcome for the real estate market. The acquisition of (an apartment right in) a converted building intended for residential use is more likely to be subject to 2% rather than 6% r...
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