Procedural law

Expansion of corona support in connection with extension of lockdown (January 2021)

On January 21, 2021 in a letter sent to the Lower House of Parliament the government announced that the current relief and recovery package for the economy and labor market would again be expanded.

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Relief and recovery package for the economy and labor market reappraised

In a letter sent to the Lower House of Parliament on December 9, 2020 the government announced that the existing relief and recovery package for the economy and labor market  – which was announced in August and has applied since October 1, 2020 – would be amended and some elements expanded.

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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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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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Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to the District Court, it is irrelevant whether the taxpayer is to blame for the, in hindsight, undue tax.

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Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0.

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