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