ArticleTax Update: Tax Measures Expected On Dutch Budget Day 2025The Dutch coalition government recently agreed on an update to the budget for 2025 and later years. The final 2026 budget will officially be announced...NetherlandsTaxBUREN
ArticleUS Withdraws Support For Pillar II: Protective Measures ExpectedOn 20 January 2025, the Trump administration issued an executive order relating to Pillar II.NetherlandsTaxDe Brauw Blackstone Westbroek
ArticleUse Of Dutch Single Tax Entity Extended By ECJ RulingRecently, the European Court of Justice held that the Dutch tax consolidation regime is partially in conflict with EU law.NetherlandsTaxDe Brauw Blackstone Westbroek
PodcastValue Added Talk: Episode 1 - ‘Free' Money And Where Your Business Can Find It (Podcast)There is no such thing as free money but there is a commonly overlooked cash source that can give your company a very welcome 'revenue' boost.NetherlandsTaxTMF Group BV
ArticleVAT Fixed Establishment Non-Existing Without StaffThe European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment' for VAT. In the case at hand, real property used...NetherlandsTaxLoyens & Loeff
ArticleVAT Treatment Of Fuel Cards Further ClarifiedIn Europe it has been unclear for years whether card and lease companies are entitled to recover VAT on fuel costs. Also in the Netherlands, the VAT treatment of fuel costs is an occasional topic of discussion.NetherlandsTaxLoyens & Loeff
ArticleIncrease Excise Duty On Fuels From 1 July 2023As of 1 July 2023, the excise duty on fuels in the Netherlands will increase. This will substantially reverse the excise duty reduction that became effective on 1 April 2022.NetherlandsEnergy and Natural ResourcesLoyens & Loeff
ArticleNew Tax Treaty Between Spain And The Netherlands: Expected Impact On Spanish Real Estate InvestmentsOn 14 March 2024, the Dutch Ministry of Finance published a document with an update on the ongoing and planned (re-)negotiations of Dutch tax treaties.European UnionTaxAlvarez & Marsal
ArticleLegislative Proposal On Additional Withholding Tax On Dividends To Low-taxed Jurisdictions As Of 1 January 2024On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup dividends to low-taxed jurisdictions as of 1 January 2024 (the Proposal).NetherlandsTaxLoyens & Loeff
ArticleNetherlands Has Published A Tax Convention With Kazakhstan Synthesized With MLIRecently Netherlands published a Convention for the avoidance of double taxation with Kazakhstan ("the Convention"), that incorporates provisions of the Multilateral Convention...NetherlandsTaxKP Disputes
ArticleNew Knowledge Document On Transaction CostsCosts relating to an acquisition or sale of a participation ("transaction costs") are not deductible under Dutch tax law (participation exemption).NetherlandsTaxVan Doorne
ArticlePolitical Agreement To Amend The 2022 Tax Plan: Increase Headline Rate Corporate Income Tax And Tightening Of The Earnings Stripping RulesOn 21 September 2021, the Dutch Ministry of Finance submitted the 2022 Dutch Budget to parliament, including the Tax Plan 2022.NetherlandsTaxLoyens & Loeff
ArticleThe Automotive Supply Chain's Tax YearEuropean automotive suppliers are preparing the fiscal year 2025 corporate income tax returns against a sector that no longer matches the assumptions underlying their existing tax positions.NetherlandsTaxLoyens & Loeff
ArticleInforme de Contabilidad e Impuestos - El Índice Global de Complejidad Corporativa 2019 de TMF Group¿Cuáles son los impulsores de cambio en los informes de contabilidad e impuestos en el mundo?GlobalAccounting and AuditTMF Group BV
ArticleEU Tax Snippet Summer Series #1 Introduction To Pillar Two & ATAD3 Developments For US MNEs And Asset ManagersLoyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Over the summer, the 'EU Tax Snippet Summer Series' will offer insights into three recent EU tax...GlobalTaxLoyens & Loeff
ArticleConsultation On Legislative Proposal On Tax Incentives For Dutch Startups And Scale-upsThe Dutch government launched a public consultation on a legislative proposal aimed at stimulating innovation and business growth (Wet fiscale stimulering startups en scale-ups).NetherlandsTaxBUREN
ArticleLetter Secretary Of State On Lucrative Interest SchemeOn 1 July 2025, the Secretary of State for Finance submitted a letter to Parliament addressing alternative proposals regarding the current lucrative interest scheme (the "Letter").NetherlandsTaxBUREN