Procedural law

2023 Guidelines on Mandatory Disclosure Rules (DAC6) published

The updated Guidelines include several substantive changes compared to the earlier version.
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Interest on tax due charged on corporate income tax assessments to remain at same rate for the time being

In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessm ...
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Mitigate/avoid 10.5% interest on tax due by requesting an (additional) provisional corporate income tax assessment

As of March 1, 2023 the interest on tax due payable on corporate income tax and withholding tax assessments will increase from 8% to 10.5%.
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Upper House adopts 2023 Tax Plan package and other tax bills

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
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Court of Justice of the European Union rules that the UBO register must not be publicly accessible

The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.
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Letter to Lower House of Parliament regarding requests for ex-officio reduction in Box 3 tax liability for non-litigants

Non-litigants will also be governed by a Supreme Court judgment in these litigation proceedings for the years 2017 through 2020 even if they have not filed a request.
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Tax measures for 2023

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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The 2023 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.
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Policy statement on Box 3 restoration of rights

The policy statement sets out how rights will be restored in Box 3 and how the new Box 3 income will be calculated according to the flat rate savings option.
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