![CJEU: introductory gift for taking out a subscription does not constitute a separate VAT-taxed (deemed) supply](/sites/default/files/styles/search_result/public/2023-10/hamer_rechter_2.jpg?h=255b6a71)
![CJEU: introductory gift for taking out a subscription does not constitute a separate VAT-taxed (deemed) supply](/sites/default/files/styles/search_result/public/2023-10/hamer_rechter_2.jpg?h=255b6a71)
![Conclusie A-G Wattel over de Wet rechtsherstel box 3](/sites/default/files/styles/search_result/public/2023-10/vrouwe_justitia.jpg)
![Do you know where your employees live and work?](/sites/default/files/styles/search_result/public/2023-09/interviewklein-nieuwsbericht-1-1.jpg)
Do you know where your employees live and work?
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.
![Budget Day 2023: changes to payroll taxes and labor market developments](/sites/default/files/styles/search_result/public/2023-10/binnenhof_6_2.png)
![European Commission publishes proposal for a directive to introduce a common corporate tax framework (BEFIT)](/sites/default/files/styles/search_result/public/2023-09/european_commission.jpg)
![The 2024 Tax Plan on two pages](/sites/default/files/styles/search_result/public/2023-09/binnenhof_2_0.png)
![Tax measures for 2024](/sites/default/files/styles/search_result/public/2023-09/binnenhof_1.png)
![Legal](/sites/default/files/styles/search_result/public/2023-09/legal-nieuws_1.png)
Important changes for domestic & cross-border transactions
On September 1, 2023 new Dutch legislation on important changes to procedures concerning domestic and cross border mergers, cross-border demergers and cross-border conversions (hereinafter also referred to as: “cross-border transactions”) has come into effect.
![Deputy Minister responds to parliamentary questions regarding the bill on the Minimum Profit Tax Act 2024 (Pillar 2)](/sites/default/files/styles/search_result/public/2023-09/gebouw2.jpg)
Deputy Minister responds to parliamentary questions regarding bill on the Minimum Profit Tax Act 2024 (Pillar 2)
The memorandum in response to the report provides answers to many questions, but there are still many points that need further elaboration, especially at the OECD level.