Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments
This is a favorable outcome for the real estate market. The acquisition of (an apartment right in) a converted building intended for residential use is more likely to be subject to 2% rather than 6% real estate transfer tax.
BEPS 2.0 Update: A new tax system for the digital era
On 24th of October, 2019, the roundtable session 'BEPS 2.0 Update' took place at KPMG Meijburg & Co. As a result, a report was made with interesting findings and feedback on the OECD consultation document for taxation in the digital economy (Pillar 1).
FS Tax Newsletter | November 2019
In this edition we highlight the key aspects of the 2020 Tax Plan. We also focus on three important CJEU cases concerning the VAT payable on assignment of a debt recognized in enforcement proceedings, VAT and services related to the operation of ATMs and VAT on services provided by a head office to its fixed establishment. Finally, we would like to invite you to a seminar on the OECD BEPS 2.0 / Pillar Two consultation and to a roundtable for pension funds and asset managers (see points 5 and 6).