News

January 21, 2020

eRecognition mandatory for businesses filing their own tax returns

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from the responses to Parliamentary questions that in certain situations leniency will be shown to businesses that do not expect to be able to obtain eRecognition in time to fulfill their obligation to file tax returns. They will, however, have to promptly request a deferral for filing the tax return.

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January 15, 2020

Final Dutch VAT return of 2019: Correction based on the VAT Deduction Exclusion Decree and the private use of company cars

We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits. Furthermore, the VAT correction based on the private use of company cars is described.

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January 8, 2020

Transfer Pricing Developments around Europe: What to expect in 2020

Global developments in transfer pricing reflect the ongoing priorities in international tax. We continue to see proposed changes to policies and OECD proposals with significant impact on current regulations, guidelines and case law. These developments increase the complexity of the transfer pricing landscape for companies doing business in an international environment.
This blog previews the most important transfer pricing developments we expect to see in Europe in 2020 and which will be discussed in more detail during our conference.

 

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January 7, 2020

FS Tax Newsletter | January 2020

Last year our first FS Tax Newsletter for 2019 discussed the CJEU judgment rendered in the Morgan Stanley case, concerning the right of a branch to recover input VAT if it (partially) provides support services to the head office in another EU Member State. We will be discussing in this newsletter a similar matter that has been presented to the CJEU for a preliminary ruling in the Bank of China case. We also discuss another case concerning the VAT position of fixed establishments. It seems that branches and VAT are still a hot topic in 2020. 

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December 20, 2019

Dutch online registration system for international assignments live as of March 1, 2020

As announced on December 19, 2019, the online registration will go live on March 1, 2020 (notifications with an effective date after March 1 will be able to be entered into the system from February 1). The registration can be done in Dutch, English or German.

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December 19, 2019

Tax accounting considerations - 2020 Tax Plan

On December 17, 2019, the 2020 Tax Plan package has been accepted by the Dutch Senate and therefore substantively enacted under IFRS.

Many of the proposed measures will take effect on January 1, 2020 or as from the financial year that starts on or after January 1, 2020.

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December 19, 2019

Tax Update Shipping & Offshore - December 2019

This is the fifth edition of our Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practical experience, which are both current and relevant to the sector. Please use it to your advantage!

Shipping & Offshore Market Group
KPMG Meijburg & Co

 

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December 19, 2019

Dutch Customs to increase audits / checks on customs valuation and e-commerce and on the classification of certain goods originating from the United States

On December 17, 2019, Dutch Customs announced that in the coming months more audits / checks will be carried out with regard to the customs value and classification of goods (the commodity code). Special attention will also be paid to the additional customs duties levied on certain products originating from the United States.

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December 18, 2019

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

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December 16, 2019

We wish you...

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December 10, 2019

Major changes EU VAT and e-commerce 2021

New VAT rules for e-commerce will be introduced in the European Union (EU) as of January 1, 2021. In this blog Max van de Ven, Andy van Esdonk and Giancarlo Stanco, of KPMG Meijburg & Co, each share their view on the impact of these new VAT rules.

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December 9, 2019

Country-by-Country Reporting: overview of notification requirements per country

Meijburg & Co has prepared an overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation as of 2016, 2017, 2018 and 2019.

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