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.

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Deputy Minister provides more insight into his future tax plans

April 17, 2024
On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.

Dutch Supreme Court renders another judgment on Section 10a and fraus legis

March 26, 2024
When purely tax-driven and artificial attempts are made to stay (just) outside the formal requirements of Section 10a CITA 1969, the interest deduction can be refused by invoking fraus legis.

Country-by-Country Reporting: overview of notification requirements per country

February 27, 2024
Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation.

Decree on the Comparison of Foreign Legal Forms published for consultation

February 9, 2024
Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.

Pro Memoria 2024

January 25, 2024
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

Dutch Supreme Court judgment on the crediting of dividend withholding tax

January 23, 2024
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

Farewell bonuses for personnel of a participation are not participation selling costs

January 3, 2024
On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

December 20, 2023
On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package

October 27, 2023
On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

European Commission publishes proposal for a directive to introduce a common corporate tax framework (BEFIT)

September 20, 2023
This is the third attempt by the European Commission to harmonize the corporate income tax base.

Tax measures for 2024

September 19, 2023
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2024 Tax Plan on two pages

September 19, 2023
We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.

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