


Bill on rebuttal provision actual return on investment Box 3
On Thursday, March 13, 2025 the bill on the Rebuttal Provision Box 3 Act was presented to the Lower House of Parliament. The bill stipulates how taxpayers can convincingly demonstrate that the actual return on investment is lower than the fixed deemed return in Box 3

Implementation Decree on Credit Servicers and Credit Purchasers
The implementation decree on credit servicers and credit purchasers was submitted for consultation on March 11, 2025. The Decree implements Directive (EU) 2021/2167 on credit servicers and credit purchasers, together with the legislative proposal, which has already been consulted and is currently under review by the House of Representatives of the Dutch Parliament.

Omnibus Simplification Package of the European Commission
On 26 February the European Commission published the 'Omnibus Simplification Package' (the Omnibus Package). Aimed at improving the EU's competitiveness and enhancing the European Union’s prosperity and economic growth, the Omnibus Package includes proposals to alleviate the burdens on undertakings arising from the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), and to reduce and simplify the obligations under them.


Pillar 2 Update Seminar: Pillar 2 is here to stay
Hosted by Aroen Rambhadjan, International Tax Partner at KPMG Meijburg & Co, along with Lieke Mutsaers, International Tax Director, the event brought together passionate tax experts to discuss one pressing question: Is Pillar 2 about to break?
