News

Dutch Supreme Court rules on actual return on second home in Box 3

December 27, 2024

The Supreme Court has used this judgment to further elaborate again on the concept of ‘actual return realized’, as used for the restoration of rights in Box 3.

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.

Upper House of Dutch Parliament passes 2025 Tax Plan and other tax bills

December 18, 2024

On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...

Year end 2024 tax accounting considerations

December 17, 2024

In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.

Amended VAT guidelines have major consequences for VAT position holding companies

December 11, 2024

The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

Qualification of investment funds as of January 1, 2025: more clarity as a result of Funds Decree and Knowledge Group position of Dutch tax authorities

December 10, 2024

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.

Act on the abolishment of transfer and pledge restrictions approved

December 6, 2024

The draft act on the abolishment of transfer and pledge restrictions was approved by the Dutch House of Representatives (the Act) on 11 June 2024. After the Act comes into force, it will no longer be ...

The Netherlands issues new decree on OECD Amount B

December 5, 2024

Amount B concerns the contemplated simplified and streamlined transfer pricing rules for determining the remuneration for baseline marketing and distribution activities.

Transfer pricing and controversy

December 4, 2024

Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere.Companies that operate at the international le ...

Annual adjustment of salary criterion for highly skilled migrants 2025

December 4, 2024

The gross monthly salaries that apply as of January 1, 2025 have been published. For the coming year, the salary criterion will be increased by 6.70%.