Important judgment on tax classification of financial instrument
On May 17, 2024 the Dutch Supreme Court rendered an important judgment on the tax qualification of a financial instrument that was issued by a company established in France in 2007. It concerned the ‘obligation remboursable en actions’ (hereinafter: ORA). The question was whether the instrument had to be regarded as equity (capital) or debt capital (loan) for the purposes of the Corporate Income Tax Act 1969. Although the dispute focused on the question whether the costs related to the issue of the instrument were allocable to a Dutch permanent establishment of the French company, the Supreme Court judgment potentially has a much broader scope.
On September 1, 2023 new Dutch legislation on important changes to procedures concerning domestic and cross border mergers, cross-border demergers and cross-border conversions (hereinafter also referr ...
The Amsterdam Court of Appeal recently issued a judgment in preliminary relief proceedings focusing on the bank's termination of a banking relationship.
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.
In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is es ...
On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ond ...
The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.
Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then th ...
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...
As of Q1 2023 Alternative Investment Fund Managers (AIFMs) and non-EU fund managers who have notified Alternative Investment Funds (AIFs) for marketing in accordance with Articles 36 and 42 of the Alt ...
On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking r ...
