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In the new KPMG RAAD Magazine the CFO and EVP Global Tax & Treasury of Unilever shared their thoughts about the future of taxes with Loek Helderman, partner of KPMG Meijburg & Co.  

On November 29, 2019 the Supreme Court rendered judgment on the application of the reduced real estate transfer tax rate of 2% to the acquisition of an apartment right in a converted building intended for residential use. 

The salary criterion for highly skilled migrants is contained in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen). This also stipulates that salaries are to be adjusted annually with effect from January 1 on the basis of recent index figures for negotiated wages, as published by Statistics Netherlands.

The gross monthly salaries that apply as of January 1, 2020 have been published.

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.

The European Commission has authorised, under EU State aid rules, the prolongation of three amendments to the Dutch tonnage tax regime until 31 December 2028.

Fred van Horzen, partner specialized in tax treaties, EU treaty freedoms and State aid, shares his views on tax temperature fluctuations.

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).

Who can act as an exporter? This question has been causing considerable commotion in the Union for some time now.