Second amendment to private member’s bill on conditional final settlement of dividend withholding tax
On October 9, 2020 Lower House MP Bart Snels (of the GroenLinks parliamentary party) once again amended his private member’s bill on the ‘Conditional Final Settlement of Dividend Withholding Tax Emergency Act’, which he had submitted on July 10, 2020.
Conditions for NOW 3, changes to NOW 1 and 2 and opening NOW 1 Subsidy Determination Desk
The Minister of Social Affairs and Employment informed the Lower House of Parliament on September 30, 2020 about the precise conditions of NOW 3, several changes to NOW 1 and NOW 2 and about the opening of the NOW 1 Subsidy Determination Desk.
New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?
A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-333/20). This case again shows that the concept of fixed establishment for VAT purposes is evolving.
Legislative proposals on tightening CIT loss set-off and on Job-related Investment Allowance presented to Lower House
On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.
Factsheet: Dutch tonnage tax regime
The tonnage regime is a favorable tax regime that was introduced in the Netherlands in 1996 and which can help parties in the maritime / offshore sector to successfully operate in an international playing field. Download our factsheet for all the ins and outs, such as the qualifying activities and flag requirements, of this tax regime.
Internet consultation on the Introduction of a conditional withholding tax on dividends Act
On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends as of 2024.