News

November 13, 2020

Year end 2020 tax accounting considerations

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 financials and especially the income tax position. The impact should be reflected once the 2021 Tax Plan is (substantively) enacted.

Read more
November 11, 2020

Implications of Brexit for frontier workers – update

The conditions under which the ‘Frontier Worker’ document can be issued and what the application procedure at the INS involves have now been announced.

Read more
November 5, 2020

From Russia with love

Read more
October 26, 2020

Blueprints on Pillar One and Pillar Two: Is your compliance process ready for global digital taxation?

Earlier this month we took note of the announcement of the OECD/G20 Inclusive Framework for their Blueprints of Pillar One and Pillar Two as we were curious to see what this would entail. Another initiative with a clear message that a central and unified global compliance process will become more crucial than ever.

Read more
October 26, 2020

Dutch Supreme Court decision on Dutch withholding tax on dividends paid to foreign investment funds

The Supreme Court ruled that its earlier judgments from 2013 and 2015 were an incorrect interpretation of EU law and that foreign investment funds should be entitled to a refund of the Dutch dividend withholding tax paid if certain conditions are met. These conditions are however very difficult to meet.

Read more
October 14, 2020

Brexit and import: after principles also pragmatism

With January 1, 2021 fast approaching, companies exporting to the UK are eagerly looking for answers and solutions.

Read more
October 12, 2020

Second amendment to private member’s bill on conditional final settlement of dividend withholding tax

On October 9, 2020 Lower House MP Bart Snels (of the GroenLinks parliamentary party) once again amended his private member’s bill on the ‘Conditional Final Settlement of Dividend Withholding Tax Emergency Act’, which he had submitted on July 10, 2020.

Read more
October 9, 2020

New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-333/20). This case again shows that the concept of fixed establishment for VAT purposes is evolving.

Read more
October 9, 2020

Conditions for NOW 3, changes to NOW 1 and 2 and opening NOW 1 Subsidy Determination Desk

The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the opening of the NOW 1 Subsidy Determination Desk.

Read more
October 6, 2020

Tax Update Shipping & Offshore - October 2020

Welcome to the third Shipping & Offshore Update of 2020, in which we inform you about global developments that may be important for businesses throughout the entire sector.

Read more
October 6, 2020

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

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.

Read more
October 5, 2020

FS Tax Newsletter | October 2020

This Budget Day 2020 special issue of our Financial Services Tax Newsletter includes the relevant measures of the 2021 Tax Plan for the FS sector. Furthermore this issue also addresses other recent tax measures and developments.

Read more

© 2021 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.