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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BEPS 2.0 Update: A new tax system for the digital era

March 2, 2020

On 24th of October, 2019, the roundtable session 'BEPS 2.0 Update' took place at KPMG Meijburg & Co. As a result, a report was made with interesting findings and feedback on the OECD consultation ...

Tax Update Shipping & Offshore - February 2020

February 24, 2020

This is the first Tax Update in 2020 for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practical exp ...

Brexit: right of UK citizens to reside in the Netherlands

February 19, 2020

On January 31, 2020 the United Kingdom left Europe. A withdrawal agreement (‘deal’) was negotiated under which UK citizens and their family members who lawfully resided in the Netherlands before the B ...

OECD Update: final guidance on transfer pricing aspects of financial transactions

February 13, 2020

On January 31, 2020, the OECD hosted a webcast that provided an update on the work relating to the tax challenges arising from the digitalization of the economy, as well as a number of recent and upco ...

OECD Update: 'Unified Approach' promising for acceptance

February 2, 2020

On 31st of January, 2020, the OECD gave an update on the outline for a global taxation of multinationals: 'Unified Approach'. Jaap Reyneveld, partner at KPMG Meijburg & Co: “It looks like the 'Uni ...

eRecognition mandatory for businesses filing their own tax returns

January 21, 2020

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 t ...

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

January 15, 2020

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 ...

Transfer Pricing Developments around Europe: What to expect in 2020

January 8, 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 regul ...

FS Tax Newsletter | January 2020

January 7, 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 ...

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

December 20, 2019

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) ...

Tax accounting considerations - 2020 Tax Plan

December 19, 2019

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 ...

Tax Update Shipping & Offshore - December 2019

December 19, 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 practi ...

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