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In our memorandum, we highlight the main (IFRS) tax accounting consequences of the 2025 Tax Plan and the disclosure requirements of Pillar 2 for the 2024 financial statements.

The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

A change in qualification may have far-reaching consequences for the taxation and compliance obligations of investment funds and their unitholders.

The draft act on the abolishment of transfer and pledge restrictions was approved by the Dutch House of Representatives (the Act) on 11 June 2024. After the Act comes into force, it will no longer be possible for certain contracting parties to enter into agreements limiting or excluding the transferability or pledgeability of certain commercial claims. Therefore, the Act will increase the possibilities for transferring or creating a pledge over commercial claims.

Amount B concerns the contemplated simplified and streamlined transfer pricing rules for determining the remuneration for baseline marketing and distribution activities.

The gross monthly salaries that apply as of January 1, 2025 have been published. For the coming year, the salary criterion will be increased by 6.70%.

Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere.

Companies that operate at the international level will automatically be confronted with transfer pricing. The rules on this are constantly expanding, while tax authorities have also become stricter in monitoring compliance. What should you do if you land up in a dispute about transfer pricing?

Disputes often don’t end up in court; in most cases they are resolved after consulting with the Dutch tax authorities. But sometimes a case is litigated up to the highest judicial body, especially if it concerns a genuine point of law. What is the added value of engaging KPMG Meijburg in cassation proceedings and how can we help during proceedings before the Court of Justice of the European Union?

Download our Memorandum including a flowchart to determine whether a Deduction Exclusion Decree adjustment is necessary. 

Organizations are increasingly involved in tax disputes with tax authorities. This happens in the Netherlands but also elsewhere.

Why is a good lawyer indispensable in tax disputes?