Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

Read more

Newsoverview (57)

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 ...

Memorandum of Amendment to 2023 Tax Plan: includes cap on deductible gifts, relaxation of work-related costs rules

October 5, 2022
Both the memorandum and its overall content had already been announced on Budget Day.

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.

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 ...

Bill on Share Option Rights Tax Scheme (Amendment) Act not changed in substance

April 5, 2022
The Lower House of Parliament had doubts about both the costs of enforcement and the generic application of the bill. It was therefore decided to stay the bill and examine it further.

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 ...

Good Practices Tax Control Framework: next steps

January 13, 2022
In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi ...

Tax aspects of 2021 coalition agreement

December 16, 2021
We briefly address what is currently known about the intended tax measures.

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 ...

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.

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.

© 2024 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.