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In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is established can be continued. If the person working from home works less than 50% from home in his/her country of residence, the social security legislation of the country where the employer is established may continue to apply. This was agreed by the European Commission at a recent meeting.

De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.

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

A KPMG global survey on developments and trends in Tax Controversy has shown that companies are seeing a significant increase in tax audits and disputes, and all indications are that tax authorities will be even more active in the future.

Deliveroo’s meal delivery drivers were contracted on the basis of an employment contract. That is the opinion of the Supreme Court, in line with the earlier judgment by the Court of Appeals Amsterdam and the conclusion of AG De Bock last summer.

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.

A proposal for a Green Claims Directive

The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.

The Supreme Court has clearly explained in this judgment how the doctrine of the diversion of funds relates to an entity that fulfills a pivotal financial function within the group.

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 digital services are valid.