Procedural law

Supreme Court rules on ex officio reduction and settlement of Box 3 class action

The tax inspector will not have the obligation to grant ex officio reductions for non-litigants.
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Restoration of rights and Box 3 transitional legislation

The letter sent to the Lower House of Parliament on April 28, 2022 explains which option for restoring rights will be offered and which group of taxpayers will, for the time being, be eligible for thi...
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Box 3: restoration of rights, the future and pending legal proceedings

On Friday, April 15, 2022 Deputy Minister of Finance, Mr. Van Rij, sent two letters about Box 3 to the Lower House of Parliament.
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Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.
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Collective decision on Box 3 class-action appeal

On Friday, February 4, 2022 the tax inspector issued a collective decision on the class-action appeal against the Box 3 tax regime for the years 2017 through 2020.
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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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Supreme Court sets aside current Box 3 tax

The judgment affects the years from 2017 onward and may have consequences for thousands of taxpayers.
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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 Lowe...
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Relief and recovery package fourth quarter 2021

By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.
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