VAT News

Bill to abolish the real estate transfer tax concurrence exemption for share transactions: mitigation and postponement

It is commendable that the adverse effects of the original draft bill are to be mitigated.

Interest on tax due to increase to 6% for personal income tax and several other taxes

If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

Tax changes announced in the 2023 Spring Memorandum

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

EU VAT rules for platform operators facilitating digital services are valid

On February 28, 2023 the Court of Justice of the European Union (‘CJEU’) published its judgment in the Fenix case (C-695/20). The CJEU ruled that the EU’s VAT rules for platform operators facilitating ...

Internet consultation on draft bill to abolish the property transfer tax concurrence exemption for share transactions

An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.

Pro Memoria 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 ...

Upper House adopts 2023 Tax Plan package and other tax bills

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.

DED memorandum 2022

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     

Court of Justice of the European Union gives strict interpretation of VAT invoicing requirements for simplified triangular transactions

Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.

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