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Interest on tax due and late payment interest also often play a role in the adjustment or reassessment of the profit. Sates involved maintain different national rules on interest, which can result in a considerable interest expense during the mutual agreement procedure and/or the run-up period to the conclusion of a BAPA. At the time of writing, the Netherlands charges 8% (!) interest on any tax due, which can add up to quite a hefty sum.

In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.

The updated Guidelines include several substantive changes compared to the earlier version.

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

Recently, it became clear that the European Commission was working on a so-called framework agreement that makes it possible to work from home up to 50%, without an employee becoming socially insured in the country of residence. Last week, more details were published about the new important social security framework agreement. Please find herewith more information regarding this framework as well as some other key attention points when implementing or updating a working from home policy considering the framework.

EU ETS & CBAM: key pieces of legislation formally adopted
The end of a lengthy decision-making process results in a conclusive green light.

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

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.

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

In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is established can be continued. If the person working from home works less than 50% from home in his/her country of residence, the social security legislation of the country where the employer is established may continue to apply. This was agreed by the European Commission at a recent meeting.