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FS Tax Newletter | June 2019

June 18, 2019
We are presenting our third FS Tax Newsletter for this year in which we have summarized the most recent tax-related developments of the last two months in the FS-sector for you.This issue includes VAT ...
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CJEU judgment with possible implications for the VAT position of supervisory board members and similar officials

June 17, 2019
On June 13, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the IO case (no. C-420/18). This case concerns the VAT position of supervisory board members. 
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Proud to be declared “Best of the Best” in the area of Tax Law for the Netherlands

June 14, 2019
Wilbert Kannekens, managing partner of KPMG Meijburg & Co, was recently named the "Best of the Best 2019" in the area of Tax for the Netherlands by the international specialist guide Expert Guides ...
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Tax Update Shipping & Offshore - Mei 2019

May 9, 2019
This is the first edition of our new Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practic ...
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Deputy Minister announces proposed policy for renewed ruling practice

April 26, 2019
In a letter sent to the Lower House on April 23, 2019, the Deputy Minister of Finance announced the proposed policy statement, in which the measures for reforming the practice for rulings with an inte ...
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Fiscal Unity Emergency Repair Act adopted by Upper House

April 25, 2019
On April 23, 2019, the Fiscal Unity Emergency Repair Act (Wet spoedreparatie fiscale eenheid) was adopted by the Upper House. We had previously explained the bill in our memoranda dated June 7, 2 ...
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Internet consultation on bill amending the liquidation and cessation loss rules for corporate income tax purposes

April 17, 2019
Lower House MPs Snels (Groen Links), Leijten (SP) and Nijboer (PvdA) intend to submit a private members’ bill amending the liquidation and cessation loss rules in the Corporate Income Tax Act 1969. On ...
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FS Tax Newsletter | April 2019

April 11, 2019
The first quarter of 2019 has come to an end and we are presenting our second FS Tax Newsletter for this year. In this newsletter, we have summarized the most recent tax-related developments in the FS ...
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Bill on the introduction of a UBO register

April 9, 2019
Legal persons and other legal entities will soon be obliged to register their ultimate beneficial owners. On April 4, 2019 the bill ‘Implementation registration of ultimate beneficial owners of compan ...
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VAT policy statement on specific state supervision of investment funds

April 8, 2019
On April 1, 2019, the Deputy Minister of Finance (hereinafter: Deputy Minister) published the Specific State Supervision Policy Statement, effective April 2, 2019. In this policy statement the Deputy ...
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Internet consultation on introduction of interest deduction limitation (thin cap rule) for banks and insurers launched

March 25, 2019
On March 18, 2019 the Dutch government launched an internet consultation offering interested parties the opportunity to respond to the draft bill that introduces the thin cap rule for banks ...
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Update on ‘no-deal’ Brexit: withdrawal rules for UK citizens and family members

March 21, 2019
In anticipation of a possible ‘no-deal’ Brexit, the Deputy Minister of Justice and Safety has published withdrawal rules for citizens of the United Kingdom and their family members who lawfully reside ...
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