Newsoverview (27)

Lower House of Parliament votes on the 2022 Tax Plan package and the bill on Combating mismatches in the application of the arm’s length principle Act

November 11, 2021

We have briefly outlined the adopted amendments and a selection of the adopted motions.

2022 Tax Plan package amended again via Memorandums of Amendment

October 18, 2021

The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for ...

2022 Tax Plan package amended via Memorandums of Amendment

October 6, 2021

Among other things, the possibilities for setting off holding company losses have been limited and the permanent establishment concept has been expanded for the purposes of withholding tax on interest ...

Budget Day 2021: changes to payroll taxes

September 23, 2021

In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Tax measures for 2022

September 21, 2021

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

The 2022 Tax Plan on two pages

September 21, 2021

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Changes to corporate income tax loss set-off as of January 1, 2022, BIK withdrawn

June 1, 2021

On Friday, May 28, 2021 the caretaker government announced that the changes to the corporate income tax loss set-off can take effect as of January 1, 2022. It was also announced that the Job related I ...

Upper House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

December 15, 2020

We have briefly outlined the motions that were approved.

Refund of Dutch dividend withholding tax based on Sofina judgment

December 11, 2020

This Decree potentially provides a meaningful option to foreign entities that have not been able to otherwise obtain relief for Dutch dividend withholding tax through either a reduced treaty tax rate ...

Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

November 13, 2020

We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

Year end 2020 tax accounting considerations

November 13, 2020

As the end of the year is fast approaching, many organizations will soon start preparing their year‑end financial statements. The announced 2021 Tax Plan may have a significant impact on those financi ...

Legislative proposals on tightening CIT loss set-off and on Job-related Investment Allowance presented to Lower House

October 6, 2020

On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.

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