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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.

We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

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.

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.

According to the outgoing government, the draft bill should be seen as a building block and tool for a new government.