Proposal for a new division exemption in real estate transfer tax launched for consultation

The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.

Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.

Pro Memoria 2024

An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...

Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills

On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.

Updated VAT Property Decree

We have focused on what we consider to be the most important topics and changes.

The 2024 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2024 Tax Plan package.

Tax measures for 2024

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

Bill to abolish the real estate transfer tax concurrence exemption for share transactions: mitigation and postponement

It is commendable that the adverse effects of the original draft bill are to be mitigated.

Interest on tax due to increase to 6% for personal income tax and several other taxes

If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.

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