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Pro Memorie 2023

Een handig naslagwerk voor de administratievoering van bedrijven, instellingen en ondernemers. De belastingtarieven en premies voor 2023 vindt u overzichtelijk samengevat in de nieuwe Pro Memorie.

Pro Memorie 2023

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Kopie van NL-Africa Tax Desk newsletter – November 2022

January 31, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.    
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Tax Update Shipping & Offshore - January 2023

January 25, 2023
This is the first Tax Update for the Shipping & Offshore sector for 2023.
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Clarification of anti-transfer pricing mismatch rule in the case of capital contributions

January 24, 2023
On January 24, 2023 Deputy Minister of Finance Mr. Van Rij clarified in a policy statement the scope of one of the measures to combat transfer pricing mismatches.
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Year end 2022 tax accounting considerations

January 9, 2023
In this memorandum, we highlight the main (IFRS) tax accounting consequences of the 2023 Tax Plan and some other tax developments relevant to the 2022 financial statements.
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DED memorandum 2022

January 3, 2023
Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     
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Plastic taxes - A European perspective

December 28, 2022
The use of environmental taxes to drive the sustainability agenda is on the rise and new regulations and legislation are being introduced on a global scale at a rapid pace.
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The path to tax transparency in the Benelux

December 23, 2022
In recent years, tax authorities, corporate management, but also civil society, investors and customers, are increasingly demanding more tax transparency and tax risk management. These stakeholders re ...
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KPMG Belgium-Holland Desk Newsletter | December 2022

December 22, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
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Pillar 2 Developments

December 22, 2022
On December 20, 2022 the OECD released three components of the Pillar 2 Implementation Framework. Our KPMG Pillar 2 specialists have prepared a summary of the content of these documents.
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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.
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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.
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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 ...
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