Procedural law

eRecognition mandatory for businesses filing their own tax returns

If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from the responses to Parliamentary questions that in certain situations leniency will be shown to businesses that do not expect to be able to obtain eRecognition in time to fulfill their obligation to file tax returns. They will, however, have to promptly request a deferral for filing the tax return.

Read more

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

Read more

Bill on a Central Register of Shareholders

For the purposes of introducing a central register of shareholders, the bill on the Central Register of Shareholders Act (“the bill”) was presented to the Lower House on January 19, 2017. 

Read more

Tax measures for 2020

On Budget Day, September 17, 2019, the government presented the 2020 Tax Plan package to the Lower House.

Read more

Tax measures for 2019

On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

Read more

Tax measures for 2018

On Budget Day, September 19, 2017, the caretaker Cabinet presented the 2018 Tax Plan to the Lower House.

Read more

European Commission issues proposal for mandatory disclosure by intermediaries of reportable cross-border arrangements

On June 21, 2017 the European Commission (EC) published a proposal for amending the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU). The proposal introduces an obligation on intermediaries to disclose potentially aggressive cross-border tax planning arrangements and also the means for tax administrations to exchange information on these structures. 

Read more
© 2020 Meijburg & Co, Tax & Legal, is a partnership of private limited companies, is registered in the Trade Register under number 53753348
and is affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.