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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CJEU: introductory gift for taking out a subscription does not constitute a separate VAT-taxed (deemed) supply

October 12, 2023
Our advice to businesses offering gifts to promote sales is to re-examine the VAT consequences of this.

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.

Bill to abolish the real estate transfer tax concurrence exemption for share transactions: mitigation and postponement

June 26, 2023
It is commendable that the adverse effects of the original draft bill are to be mitigated.

Interest on tax due to increase to 6% for personal income tax and several other taxes

June 9, 2023
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.

Tax changes announced in the 2023 Spring Memorandum

May 4, 2023
In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

Internet consultation on draft bill to abolish the property transfer tax concurrence exemption for share transactions

March 1, 2023
An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.

Pro Memoria 2023

January 26, 2023
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 ...

DED memorandum 2022

January 3, 2023
Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     

Upper House adopts 2023 Tax Plan package and other tax bills

December 21, 2022
On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

Court of Justice of the European Union gives strict interpretation of VAT invoicing requirements for simplified triangular transactions

December 13, 2022
Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.

VAT in the Digital Age proposal issued to modernize the EU VAT system

December 9, 2022
The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT re ...

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