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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OECD: MAP statistics for 2022 - The Netherlands is a winner

January 29, 2024
On November 14, 2023 the Organisation for Economic Cooperation and Development (OECD) published statistics on Mutual Agreement Procedures (MAPs) in 133 jurisdictions. The OECD commended successful tax ...

Pro Memoria 2024

January 25, 2024
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

Dutch Supreme Court judgment on the crediting of dividend withholding tax

January 23, 2024
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

Termination banking relationship

January 15, 2024
The Court of Rotterdam recently issued a judgement (Court of Rotterdam 1 November 2023, ECLI:NL:RBROT:2023:10109) regarding the termination of a banking relationship by the bank (i.e. ABN AMRO Bank N. ...

Tentative agreement on the European Single Access Point (ESAP)

January 8, 2024
The gateway to corporate information and investment products, opening soon? Tentative agreement on the European Single Access Point (ESAP) The European Commission has published a proposal for the c ...

Farewell bonuses for personnel of a participation are not participation selling costs

January 3, 2024
On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.

NL-Africa Tax Newsletter – December 2023

December 28, 2023
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

Court of Justice of the European Union: Luxembourg member of Board of Directors does not have to pay VAT on profit-dependent directors’ fees

December 22, 2023
The judgment partly removes existing ambiguities and may have consequences for Dutch board members who still charge VAT on their invoices.

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

December 20, 2023
On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Employee incentive trends – SAR plan’s: your incentive plan for 2024

December 18, 2023
Rewarding employees is more than just compensation for performance. It is an incentive to increase motivation and engagement. Remuneration should therefore be seen as a strategic tool to attract and r ...

Updated VAT Property Decree

December 15, 2023
We have focused on what we consider to be the most important topics and changes.

Supreme Court provides clarity on good faith standard

December 14, 2023
Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.

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