30% ruling scaled back even further

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

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Global Family Business Tax Monitor 2023

February 28, 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifeti ...

België-Nederland Nieuwsbrief | Februari 2023

February 28, 2023
De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.

Interest on tax due charged on corporate income tax assessments to remain at same rate for the time being

February 24, 2023
In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessm ...

The Act on responsible and sustainable international business: an introduction

February 23, 2023
On 11 March 2021, a legislative proposal for an Act on responsible and sustainable international business been submitted to the Dutch Parliament Wetsvoorstel verantwoord en duurzaam internationaal ond ...

Report on Foreign workers and payroll taxes

February 22, 2023
The Dutch tax authorities recently published its Foreign workers and payroll taxes report. The report offers practical guidelines for payroll tax matters in international situations.

Data Delivery by Payment Service Providers (PSP)

February 15, 2023
The Dutch tax authorities are getting ready for CESOP. They have released their technical guidance.

Legal protection under Pillar II - or more to the point: the absence of it

February 14, 2023
As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterpr ...

Deadline work-related costs rules

February 9, 2023
Have you completed your accounts for the work-related costs rules (WCR)?The deadline for 2022 is fast approaching. If your WCR accounts show that you exceeded the discretionary margin in 2022, then th ...

Mitigate/avoid 10.5% interest on tax due by requesting an (additional) provisional corporate income tax assessment

February 3, 2023
As of March 1, 2023 the interest on tax due payable on corporate income tax and withholding tax assessments will increase from 8% to 10.5%.

Draft bill on inframarginal electricity levy

February 2, 2023
On Friday, January 27, 2023 a draft bill was published that must introduce a temporary levy on the market revenues from inframarginal electricity production.

NL-Africa Tax Newsletter – January 2023

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

Pro Memoria 2023

January 26, 2023
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...

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