News

October 31, 2019

Brexit Update: EU grants delay until January 31, 2020

After a long period of silence, there has been a rapid succession of Brexit developments. Our Brexit taskforce, comprising Brexit specialists from KPMG Meijburg & Co and KPMG, would like to update you on what has been happening.

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October 29, 2019

New VAT small businesses scheme as of January 1, 2020

The advent of the internet and the digital economy has seen an exponential increase in the number of small businesses in the Netherlands in recent years. Digital platforms quickly and efficiently match the demand and supply of goods and services.

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October 22, 2019

CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings

On October 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Paulo Nascimento Consulting case (no. C-692/17) concerning the VAT treatment of the assignment of a debt that had been recognized in enforcement proceedings. The CJEU ruled that such an assignment was subject to VAT. 

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October 18, 2019

Limitation of liquidation and cessation loss rules for corporate income tax purposes (October 2019 update)

As we previously reported, the government intends to amend the liquidation and cessation loss rules for corporate income tax purposes as of 2021, in order to prevent improper use and to widen the tax base.

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October 8, 2019

Tax Update Shipping & Offshore - October 2019

This is the fourth 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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October 7, 2019

Services related to the operation of ATMs not exempt from VAT

On October 3, 2019 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Cardpoint GmbH case (case no. C-42/18) about the scope of the VAT exemption for transactions concerning payments and transfers. The CJEU ruled that services related to the operation of automated teller machines (ATMs), such as those in this case, do not qualify for the VAT exemption for transactions concerning payments and transfers.

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October 3, 2019

Expo Real and 2020 Tax Plan – the latest tax developments for property investors

From 7 to 9 the international trade fair for real estate and property investors, Expo Real, will take place in Munich. This year a Meijburg delegation will again be present to discuss the latest developments in Dutch tax with international market parties. 

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September 25, 2019

General Court examines the compatibility of rulings granted by Ireland, Luxembourg and the Netherlands with EU State aid rules

Following multiple State aid investigations launched by the European Commission, the General Court of the European Union was asked to examine whether the advance transfer pricing agreements granted by Ireland, Luxembourg and the Netherlands were compatible with EU law.

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September 20, 2019

Budget Day 2019: changes to payroll taxes

On Budget Day, September 17, 2019, the Cabinet presented the 2020 Tax Plan package to the Lower House. In this memorandum we address the most significant changes proposed for payroll taxes and social security contributions. 

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September 18, 2019

Tax measures for 2020

On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

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September 12, 2019

Deputy Minister announces change to Box 3

On September 6, 2019 the Deputy Minister announced that a bill would be presented before the summer of 2020 to amend the taxation of income from savings and investment in Box 3. According to the initial calculations, taxpayers with only savings would, in effect, no longer have to pay tax on their savings up to approximately EUR 440,000.

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September 4, 2019

Tax Update Shipping & Offshore - September 2019

This is the third 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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