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Deliveroo’s meal delivery drivers were contracted on the basis of an employment contract. That is the opinion of the Supreme Court, in line with the earlier judgment by the Court of Appeals Amsterdam and the conclusion of AG De Bock last summer.

De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.

A proposal for a Green Claims Directive

The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.

The Supreme Court has clearly explained in this judgment how the doctrine of the diversion of funds relates to an entity that fulfills a pivotal financial function within the group.

On February 28, 2023 the Court of Justice of the European Union (‘CJEU’) published its judgment in the Fenix case (C-695/20). The CJEU ruled that the EU’s VAT rules for platform operators facilitating digital services are valid.

An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.

De België-Nederland Nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.

KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifetime (including on retirement) and through inheritance across 57 countries, territories and jurisdictions worldwide.

In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessments.