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On the day the Lower House went into recess for the upcoming elections, the Members of Parliament made significant changes to the 2024 Tax Plan.

As of 1 January 2024, the 30% ruling for highly-skilled employees recruited from abroad will be scaled back even further if the Upper House of Parliament also adopts the bill.

This is the third Tax Update for the Shipping & Offshore sector for 2023.

At Meijburg Legal, we disagree! Together with our colleagues at KPMG and our international KPMG network, we advise our clients on how to handle debt collection, cash management and debt sales in an ESG responsible way. How? You can read in our latest brochure.

Our advice to businesses offering gifts to promote sales is to re-examine the VAT consequences of this.

Uiteindelijk is het aan de Hoge Raad om te beslissen of met de Wet rechtsherstel box 3 voldoende rechtsherstel wordt geboden. Advocaat-generaal Wattel meent in ieder geval van niet.

An obvious question, but a very important one for tax and social security purposes. The Dutch Supreme Court has ruled that ‘good employment practices’ obliges employers to, in certain circumstances, inform employees about changes to legislation and regulations that are important for an employee’s tax position.

In our memorandum we address the most significant changes proposed for payroll tax and social security contributions.

This is the third attempt by the European Commission to harmonize the corporate income tax base.