Dividend withholding tax

Internet consultation on abolition of real estate FBI, amendment of VBI regime and change in definition of mutual fund

The draft bill contains accompanying measures to avoid the (immediate) levying of corporate income tax, personal income tax and real estate transfer tax.
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Pro Memoria 2023

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2023 have been summarized for your ...
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Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.
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New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company

On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.
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Letter sent to Lower House of Parliament summarizing internet consultation and setting out follow-up process to strengthen combating of dividend stripping

In practice, large amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the legal instruments currently available to ...
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Pro Memoria 2022

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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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.
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Good Practices Tax Risk Management

Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).
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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 c ...
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