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The Lower House of the Dutch Parliament has adopted a motion asking the government to propose new legislation with regard to what they call “carried interest”. Specifically, the government was asked to tax carried interest at the progressive personal income tax rate (top rate of 49.5%) for private equity structures.

The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.

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The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

When purely tax-driven and artificial attempts are made to stay (just) outside the formal requirements of Section 10a CITA 1969, the interest deduction can be refused by invoking fraus legis.

De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.

The Advocate General believes that Dutch pension funds are not sufficiently comparable to a UCITS for them to be regarded as a special investment fund.

If you are currently using the old portal for your VAT or OSS returns, we recommend that you decide as soon as possible which option you wish to use to file your returns from July 1, 2024.

Based on the proposed draft bill, a VAT adjustment period of approximately five years will apply.

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