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Kopie van Dutch Supreme Court clarifies the allocation of travel days

March 4, 2025
Half of a travel day must be allocated to the country of departure and half to the (final) country of arrival. That is what the Dutch Supreme Court ruled in a judgment rendered on the business trips m ...

Class action against interest on tax due

February 18, 2025
On February 7, 2025 the Deputy Minister of Finance decided to designate as a class action four categories of notices of objection against interest on tax due that had been charged.

VAT disputes

February 12, 2025
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere. As a result of increasing digitalization and ...

Dutch Supreme Court clarifies the allocation of travel days

January 30, 2025
Half of a travel day must be allocated to the country of departure and half to the (final) country of arrival. That is what the Dutch Supreme Court ruled in a judgment rendered on the business trips m ...

Customs Law and Controversy

January 14, 2025
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere. Greater trade barriers and geopolitical tensi ...

Amended VAT guidelines have major consequences for VAT position holding companies

December 11, 2024
The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

Transfer pricing and controversy

December 4, 2024
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere.Companies that operate at the international le ...

Annual adjustment of salary criterion for highly skilled migrants 2025

December 4, 2024
The gross monthly salaries that apply as of January 1, 2025 have been published. For the coming year, the salary criterion will be increased by 6.70%.

8% interest on corporate income tax due contrary to principle of proportionality

November 7, 2024
On November 7, 2024 the Noord-Nederland District Court rendered judgment in a case Meijburg & Co had initiated concerning the interest on tax due charged on a corporate income tax assessment for t ...

The role of the cassation lawyer and litigating about points of law

November 5, 2024
Disputes often don’t end up in court; in most cases they are resolved after consulting with the Dutch tax authorities. But sometimes a case is litigated up to the highest judicial body, especially if ...

Changes to 30% ruling

October 31, 2024
The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.

Budget Day 2024: changes to payroll taxes and labor market developments

September 19, 2024
In our memorandum we address the most important proposed changes to payroll tax and social security contributions and labor market developments.

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