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KPMG Belgium-Holland Desk Newsletter | December 2022

December 22, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...

Pillar 2 Developments

December 22, 2022
On December 20, 2022 the OECD released three components of the Pillar 2 Implementation Framework. Our KPMG Pillar 2 specialists have prepared a summary of the content of these documents.

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.

FS Tax Newsletter | December 2022

December 20, 2022
With the end of 2022 less than a month away and the holidays fast approaching you are probably busy wrapping things up and setting goals for next year.

Update: AIFMD reporting requirements for Alternative Investment Fund Managers and non-EU Fund Managers

December 20, 2022
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 ...

Obligation of a bank to provide a bank account to a non-consumer customer

December 20, 2022
The Supreme Court recently rendered a judgment in which it ruled that banks cannot simply refuse non-consumer customers that want to establish or maintain a bank account.

Termination of banking relationship

December 20, 2022
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 ...

Inflation and its impact on your transfer pricing

December 19, 2022
In many industries, rising prices are leading to reduced margins. How does that impact transfer pricing? This question is especially relevant if your company’s transfer pricing model is based on guara ...

Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

December 15, 2022
The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached

December 14, 2022
CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company

December 14, 2022
On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.

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.

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