Global Family Office Compensation Benchmark Report 2023
This report is one of the world’s largest dataset on Family Office compensation and with more than 650 single Family Office professionals participating in its creation, KPMG Private Enterprise and Agreus present to you a trusted benchmark for your Family Office Compensation.
Global Family Business Tax Monitor 2023
KPMG Private Enterprise’s Global family business tax monitor 2023 compares the vastly different tax implications of transferring the family business through gifting during the owners’ lifetime (including on retirement) and through inheritance across 57 countries, territories and jurisdictions worldwide.
New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes
On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-931/19). The case is not only relevant for property letting companies, but potentially also for all VAT taxable persons with foreign activities, as it may provide a more detailed interpretation of the EU concept of fixed establishment.
Brexit: right of UK citizens to reside in the Netherlands
On January 31, 2020 the United Kingdom left Europe. A withdrawal agreement (‘deal’) was negotiated under which UK citizens and their family members who lawfully resided in the Netherlands before the Brexit date or during the transitional period will retain their right to reside in the Netherlands. The transitional rules apply through to December 31, 2020. The arrangements in the withdrawal agreement apply to both UK citizens and any family members who are not EU nationals.