Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments
December 4, 2019 / Nieuws
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.
Annual adjustment of salary criterion for highly skilled migrants 2020
December 5, 2019 / Nieuws
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.
Supreme Court: 2% real estate transfer tax more likely on offices converted to apartments
December 4, 2019 / Nieuws
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.
FS Tax Newsletter | November 2019
November 7, 2019 / Nieuws
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).