Cross-border Taxation in The Netherlands and Germany
We are pleased to invite you to our Netherlands and Germany tax seminar on September 26th 2019 in the Art Center of Château de Raay.
The seminar will provide you with the latest news and insights on tax-related challenges for companies active in Germany and the Netherlands. During numerous interactive workshops (from which you can choose freely) our experienced advisors from Germany and the Netherlands will update you on various themes and developments.
09.30 A.M.: Registration
10.00 A.M.: Word of welcome/short introduction
10.15 A.M.: Break-out session 1 (2 workshops)
11.15 A.M.: Coffee break
11.30 A.M.: Break-out session 2 (2 workshops)
12.30 P.M.: Lunch
01.30 P.M.: End
1) Tax and transparency – Mandatory Disclosure Rules (DAC 6)
Per 31 December 2019, Member States must have implemented the Mandatory Disclosure Directive (DAC 6) in national legislation, effective 1 July 2020. DAC 6 obliges ‘intermediaries’ to report potentially aggressive cross-border tax planning arrangements, so that this information can be exchanged between the tax authorities of the EU Member States. In certain circumstances the reporting obligation can shift to you as taxpayer. As the actual implementation in various Member States differs significantly in terms of scope, formal requirements and fines that can be imposed, it is important to get acquainted with these new rules and how they affect your company. Specialists from KPMG Germany and KPMG Meijburg & Co will update you on DAC 6 in general, the local implementation in Germany and the Netherlands and discuss some best practice experiences gained so far.
2) Global Mobility Hot Topics – covering wage/income tax and social security aspects
Our Global Mobility experts will provide you with current cross-border hot topics covering the taxation of tax advisory costs within your payroll administration, the treatment of pension contributions according to the Germany/Netherlands Tax Treaty as well as the termination of employments from an OECD, Dutch and Germany tax perspective (focus: garden leave and severance payments). With respect to social security, we will focus on A1 applications, looking at the new application process in Germany and present practical solutions, the end of the 10-years transition ruling and the new EU social security treaty as well as recent case law.
3) Cross-border investments in Germany and the Netherlands and Anti-tax avoidance measures
The number of anti-tax avoidance measures being adopted globally has never been as high as it is today and it is beyond any doubt that these measures are here to stay. Such rules have a huge impact on the way cross-border investments are best to be structured in this newly defined landscape. During this workshop specialists from KPMG Germany and KPMG Meijburg & Co will update you on the most recent anti-tax avoidance measures (to be) adopted in Germany respectively the Netherlands, including the implementation of ATAD 2 (focusing on hybrid mismatch arrangements), changes to the Dutch ruling practice effective per 1 July 2019, the new German CFC-rules and how they can affect your cross-border investments in Germany respectively the Netherlands.
4) Update on the current status of the Enforcement Directive
In this workshop an overview will be provided of the current status of the Enforcement Directive, specifically in relationship to Germany and the Netherlands. Furthermore, attention will be given to the implications for global mobility professionals as arising in connection with the update of the Posted Workers Directive.
Participation is free of charge. All presentations will be held in English.
This seminar complies with the course requirements stipulated in the PE Regulations of the Dutch Association of Tax Advisors (Nederlandse Orde van Belastingadviseurs; NOB). You can earn 2 PE hours by attending this seminar. Participants will receive a certificate of attendance.
With kind regards,
KPMG The Netherlands & Germany Tax Desk
Datum: 26 September 2019
Time: 09:30 t/m 01:30
Address: Raayerveldlaan 6, 5991 EN Baarlo, Netherlands