356 results found

Zum 1. Juli 2019 wurden mit dem Beschluss "Rulings mit internationalem Charakter" die niederländische Steuerpraxis in Bezug auf internationale Vorabsprachen

Pursuant to the Act of 14 December 2005, all bearer shares, for both listed and unlisted companies, must be recorded in the issuer's shareholders' register or deposited in a securities account with a financial institution by 31 December 2013.

On Budget Day, the Dutch government published the Tax Plan 2024 providing several legislative proposals and amendments to automotive taxes and energy taxes.

On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing (i) a reparation of a Dutch Supreme Court...

Over the past few years, we have come across many clients in the crypto sector. With experience, it has become allot easier to ascertain the tax...

We would like to remind businesses with branches in their organizational structure and presence in the Netherlands (either the head office or a branch) that they potentially need...

The Dutch Supreme Court has requested a preliminary ruling from the Court of Justice of the European Union on the VAT treatment of property transfers.

In the course of 2021 there were several developments in EU tax law. This annual edition of EU Tax Alert provides an overview of those developments on both direct and indirect taxation...

The Netherlands has unique rules when it comes to the classification of foreign entities and limited partnerships ("LPs") for tax purposes. LPs are only considered transparent for Dutch...

Last week, the Dutch government launched a public consultation regarding the current lucrative interest regime. This article provides an overview of the rationale...

Effective 1 January 2024, a number of changes to Dutch employment law has been implemented.

When selling and developing new construction projects in the Dutch market, the form of contract is critical to the legal, fiscal and practical framework of the transaction.

A building plot (bouwterrein) is defined as "undeveloped land that is (apparently) intended to be developed with one or more buildings". On 9 February 2024...

On 20 October 2025, the Dutch Ministry of Finance launched a public consultation on a legislative proposal to amend the tax rules applicable to cross-border conversions.

As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds' may under certain conditions also encompass tax-compliance services, ...

In June of 2018, The Parliament of Curaçao has approved new legislation that has made significant changes in the General Ordinance on National Taxation, the Profit Tax Ordinance 1940 and the National Ordinance.