Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

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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.

EU reaches agreement on Pillar 2

December 13, 2022

This is a significant development as the EU is considered a first mover. Other countries are now likely to follow.

VAT in the Digital Age proposal issued to modernize the EU VAT system

December 9, 2022

The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT re ...

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