Dividend withholding tax

The new Netherlands-Belgium tax treaty

The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.

Interest on tax due to increase to 6% for personal income tax and several other taxes

If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

Changes to VBI regime, abolition of open limited partnership and revision of qualification policy postponed for one year

In light of the responses to the internet consultations, the government intends to have the measures take effect as of January 1, 2025.

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

The updated Guidelines include several substantive changes compared to the earlier version.

Tax changes announced in the 2023 Spring Memorandum

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

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.

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 ...

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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