Podcast
Value Added Talk: Season 2 Episode 1 (Podcast)
Get an essential overview of indirect and corporate tax rates and understand the compliance challenges that new market entrants can face in APAC.
TMF Group BV
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'Wet DBA' Model Agreements With Tax And Custom Administration No Longer Valid
The model contracts approved by the tax authorities that allow independent contractors to contract with clients without being a taxable employment relationship will lose their validity this year.
Loyens & Loeff - Article
Consultation On Legislative Proposal On Tax Incentives For Dutch Startups And Scale-ups
The Dutch government launched a public consultation on a legislative proposal aimed at stimulating innovation and business growth (Wet fiscale stimulering startups en scale-ups).
BUREN - Article
Dutch Tax Authorities Provide Practical Guidance On Employee Loans To Purchase Equity In An MIP
When structuring MIPs in the Netherlands, many technical tax issues require careful consideration.BUREN - Article
Dutch Tax Plans 2025: Impact Of New Tax Classification Rules On Dutch CVs And Foreign LPs – New York Office Snippet
Loyens & Loeff NY regularly posts 'Snippets' on EU tax and legal topics. This Snippet describes the impact of the new Dutch (𝐍𝐋) entity tax classification rules on NL limited...Loyens & Loeff - Article
European Commission Puts Netherlands On Notice Regarding Its Tax Treaty With Japan
The European Commission asked the Netherlands on 19 November to amend the limitation on benefits (LOB) provision in the existing Dutch-Japanese tax treaty.
De Brauw Blackstone Westbroek - Article
Introduction Of New Reporting Requirements For Certain Intra-Group Lending, Licensing, And Leasing Activities
Certain Dutch companies that seek benefits under a tax treaty with respect to their income must report that they meet certain minimum substance requirements.
Jones Day - Article
Letter Secretary Of State On Lucrative Interest Scheme
On 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").BUREN - Article
Ministry Of Finance Publishes Research Paper On A More Equal Tax Treatment Of Debt And Equity
On 13 September 2021, the State secretary for finance sent a research paper on a more equal tax treatment of equity and debt to the House of Representatives.Loyens & Loeff - Article
Most Important Tax Changes As Of 1 January 2024 In The Netherlands
On 19th of December 2023, the Senate approved the 2024 Tax Plan package. The overview of the most important tax changes can be found below.
NAZALI Attorney Partnership - Article
Our Suggestions On The OECD's Second Public Consultation Document On Amount B Of Pillar One In Relation To Enhancing Tax Certainty, Reducing Resource-intensive Disputes Between Taxpayers And Tax Administrations
On 31 August, Loyens & Loeff submitted input on OECD's second Public Consultation Document on Amount B of Pillar One.Loyens & Loeff - Article
Supreme Court Rulings: Tax On Box 3 Income From Savings And Investments Is Still Discriminatory
On Thursday 6 June, last, the Supreme Court of the Netherlands ruled in a number of cases that the legislation to calculate the taxable income for personal income...BUREN - Article
Local Complexities In Accounting And Tax Continue As Global Harmonisation Fails To Bite
Accounting and tax professionals working for multinational businesses will continue to face significant challenges as the trend for greater harmonisation in global compliance and regulation fails to gather pace, ...TMF Group BV - Article
Introduction Of Country-By-Country Reporting In Curaςao
This law has been introduced retroactively for fiscal year 2018 so all companies must comply in 2019.TMF Group BV - Article
Employee Stock Options More Attractive As Of 1 January 2027
On April 18th, the Spring Memorandum (Voorjaarsnota) was announced, introducing a more favourable regime for employee stock option plans in startups and scale-ups. The proposed regime offers employees...Loyens & Loeff - Article
Pillar Two: Points Of Attention In M&A Tax Due Diligence – New York Office Snippet
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').Loyens & Loeff - Article
Pillar Two: Transferable Tax Credits And UTPR Safe Harbour – New York Office Snippet
The Guidance provides welcome relief for US MNEs as it clarifies the treatment of transferable tax credits (‘TTC') and introduces a temporary UTPR safe harbour (‘UTPR SH').Loyens & Loeff - Article
[Blog] Le nouveau statut fiscal de « jeune entreprise de croissance »
La loi de finance 2024 a créé le statut de jeune entreprise de croissance (JEC), similaire au statut de jeune entreprise innovante (JEI) ces deux statuts offrent de nombreux avantages...Novagraaf Netherlands BV - Article
Thuiswerkende werknemers en vaste inrichting
Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt.BUREN - Article
Voorgestelde wijzigingen fiscale eenheidsregime en de impact op de scheepvaart industrie
Op 6 juni 2018 is het langverwachte wetsvoorstel Wet spoedreparatie fiscale eenheid aangeboden aan de Tweede Kamer.Dentons
