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Newsoverview (6)
Pro Memoria 2025
January 28, 2025
The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.
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The new division exemption in real estate transfer tax
December 27, 2024
The new division exemption was included in the 2024 End-of-Year Decree and will apply as of July 1, 2025.
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Tax measures for 2025
September 17, 2024
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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The 2025 Tax Plan on two pages
September 17, 2024
We have prepared a two-page overview of the measures contained in the 2025 Tax Plan package.
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Proposal for a new division exemption in real estate transfer tax launched for consultation
April 10, 2024
The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.
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Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings
February 12, 2024
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
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