233 results found

On Budget Day 2024, 17 September 2024, the Dutch government presented the 2025 Tax Package to the House of Representatives. The Cover Letter of the 2025 Tax Package (Cover Letter) indicates that not all tax...

On 1 January, 2020, the Dutch implementation of certain parts of the EU Anti-Tax Avoidance Directive 2 ((EU) 2017/952) ("ATAD2") came into effect for tax years starting on or after that date.

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed.

Dutch tax law offers multiple facilities for tax-neutral corporate restructuring, both domestically and across borders. However, these opportunities require careful planning...

On March 5, 2019, the Upper House (Eerste Kamer) of the Dutch parliament approved the Multilateral Convention to implement tax treaty-related measures to combat base erosion

Certain fundamentals of the Belgian tax system have been reinstated, the withholding tax on capital income once again constitutes a full discharge from tax liability for natural persons and no register will be created for capital income.

In the course of 2023 there have been several important developments in the field of EU tax law. This annual edition of the EU Tax Alert provides an overview...

Here's what coronavirus support measures look like, and what businesses need to be aware of as they seek government help. Coronavirus has put the planet on hold. Alongside the human toll, it is causing untold disruption...

The Dutch Government has introduced significant changes to employee benefits taxation, including adjustments to travel allowances, company car taxation, and pension thresholds.

On 12 February 2024, an independent working group of Dutch officials and external counsels (Working Group) published an extensive building blocks report to improve the Dutch tax system.

On Dutch Budget Day 2024 (17 September 2024), several tax measures were proposed as part of the 2025 Budget Day Tax Plans (Belastingplan 2025) which may impact real estate investors investing in or via the Netherlands.

Employers in the Netherlands should be aware that in addition to previously announced (expected) legislative changes, the following rules in the HR field have come into effect as of 1 January 2024.

The Dutch tax treatment of a German Sondervermögen investing directly in Dutch real estate has been an important point of contention in Dutch case law...

The new Dutch government was officially installed on 26 October 2017. Hereafter we will discuss the main tax aspects of the coalition agreement for the business community.

On 12 September 2023, the European Commission proposed a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT).

On December 22, 2021 the European Commission published a legislative proposal to prevent the misuse of shell entities for tax purposes ("Proposal"). The Proposal is part of a wider ambitious agenda to combat tax avoidance and tax evasion.