Dividend withholding tax

Good Practices Tax Control Framework: next steps

In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practices Tax Control Framework and elaborated on how to apply these good practices in real-world situations.

Read more

European Commission publishes proposal for a directive to tackle the misuse of shell entities

On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes (hereinafter: the directive).

Read more

Good Practices Tax Risk Management

Practical examples showing how an organization can deal with different elements of the Tax Control Framework (TCF).

Read more

Internet consultation on dividend stripping

In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the current legal instruments. The consultation document contains six potential solutions.

Read more

Private member’s bill on conditional final settlement of dividend withholding tax radically amended

Although the essence of the bill has remained the same, the 4th Memorandum of Amendment contains several essential changes to the scope and the tax methodology.

Read more

Report of the Conduit Companies Committee

The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lower House of Parliament.

Read more

Year end 2021 tax accounting considerations

As the end of the year is fast approaching, many organizations will soon start preparing their year end financial statements. The announced 2022 Tax Plan may have a significant impact on those financials and especially the income tax position. The impact should be reflected once the 2022 Tax Plan is (substantively) enacted.

Read more

2022 Tax Plan package amended again via Memorandums of Amendment

The proposals include raising the top corporate income tax rate to 25.8% and tightening the generic interest deduction limitation by reducing the deduction percentage from 30% to 20% of the EBITDA for tax purposes.

Read more

The 2022 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.

Read more

© 2022 Meijburg & Co is a partnership of limited liability companies under Dutch law, is registered in the Trade Register under number 53753348
and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.
All rights reserved.