Personal income tax

Sixth progress letter ‘Working as a self-employed person’

On November 16, 2020 the sixth progress letter ‘Working as a self-employed person’ was published. In this letter, the Minister of Social Affairs and Employment and the Deputy Minister of Finance update the Lower House of Parliament on the status and follow-up steps with regard to the measures on self-employment.

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Lower House of Parliament adopts 2021 Tax Plan package and bill on the Liquidation and Cessation Loss Schemes Limitation Act

We have briefly outlined the adopted tax amendments and a selection of the adopted motions.

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Second amendment to private member’s bill on conditional final settlement of dividend withholding tax

On October 9, 2020 Lower House MP Bart Snels (of the GroenLinks parliamentary party) once again amended his private member’s bill on the ‘Conditional Final Settlement of Dividend Withholding Tax Emergency Act’, which he had submitted on July 10, 2020.

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The 2021 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2021 Tax Plan package.

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Tax measures for 2021

The main features of the 2021 Tax Plan package are addressed in our memorandum

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Relief and recovery package for the economy and labor market (Emergency package 3.0)

On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packages.

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Private member’s bill on conditional final settlement of dividend withholding tax presented to Lower House

The private member’s bill concerns cross-border reorganizations by companies (head offices) resident in the Netherlands that are members of a group as referred to in Section 24b of the Dutch Civil Code or similar foreign rules with a consolidated net turnover of at least EUR 750 million.

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Guidelines on Mandatory Disclosure Rules (DAC6) published

During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain arrangement is reportable. The Guidelines for Reportable Cross-border Arrangements published on June 30, 2020 by Decree dated June 24, 2020, provide further details about the reporting obligation for ‘Dutch’ intermediaries or ‘relevant taxpayers’.

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Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosure Rules (DAC6). By letter to the Lower House of Parliament dated June 26, 2020, the Deputy Minister informed the Lower House that he will also be granting a postponement in the Netherlands by way of a policy statement of the same date enclosed with that letter.

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