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Article
Pensioenfonds volgens Advocaat-Generaal geen gemeenschappelijk beleggingsfonds
De Advocaat-Generaal ("A-G") bij het Europese Hof van Justitie ("HvJ") concludeert in zes zaken dat Nederlandse pensioenfondsen waarschijnlijk...
NetherlandsEmployment and HR
Loyens & Loeff
Article
Budget Day 2025: Rewards & Benefits Changes For Dutch Employers
On Budget Day, 16 September 2025, the Dutch Government submitted the 2026 Tax Package to the House of Representatives. Several legislative proposals included in the 2026...
NetherlandsTax
Loyens & Loeff

Further Dutch Tax Policy Guidance On Foreign Pension Funds

Dutch tax authorities have issued new guidance clarifying the comparability criteria for foreign pension funds seeking exemptions from Dutch corporate income tax and dividend withholding tax. The guidance addresses whether minimum age and income thresholds, as well as voluntary additional contributions, prevent foreign pension schemes from qualifying for Dutch tax relief.

The Netherlands - 2018 Tax Bill Adopted

On 19 December 2017, the Dutch Senate adopted the 2018 Tax Bill as part of the 2018 State's Budget. Hereafter we will describe the main amendments to the Dutch tax laws.

Falling Out Of Financial Compliance – What's At Stake?

The risk of financial non-compliance has more than just financial and reputational consequences. It can also affect resources, leading to increased costs for your business.

Impact Of 2024 Dutch Tax Proposals On U.S. MNEs And Fund Sponsors

The 2024 Dutch Budget contains various tax proposals for the years 2024 and 2025. Below we highlight two of these tax proposals and their potential impact...

Further Scaling Back Of The 30%-ruling And Abolishment Of The Partial Foreign Taxpayer Status

On 27 October 2023, the Dutch Lower House adopted two amendments to the 2024 Tax Plan to further scale back the so-called '30%-ruling' for foreign employees with specific expertise.

Most Relevant Changes Of Dutch Tax Legislation

This alert discusses the most relevant changes in Dutch tax legislation applicable per 1 January 2025 and upcoming years...

¿Cuál es el proceso del impuesto corporativo en Chile?

Con una legislación compleja que rodea las cuestiones tributarias de las empresas en Chile es imprescindible comprender las leyes para que su compañía permanezca en cumplimiento.

EcoFin Council Adopts Anti-Tax Avoidance Directive (ATAD) Without Switch-Over Clause

The EU Ecofin Council reached unanimous agreement on 12 July 2016 on the Anti-Tax Avoidance Directive (ATAD).

European UnionTax

De Brauw Blackstone Westbroek

Aanvullende kabinetsvoorstellen Belastingplan 2027

Het Nederlandse kabinet kondigt ingrijpende fiscale hervormingen aan voor box 3 en box 2, met een versnelde overgang naar een vermogenswinstbelasting vanaf 2028 en aanpassingen aan het heffingsvrij vermogen. Daarnaast worden maatregelen gepresenteerd voor versterking van de koopkracht van werkenden en het terugdraaien van eerder voorgenomen hervormingen in de sociale zekerheid.

Consultation Proposal To Amend The FGR Regime

On 15 December, the Dutch legislator has published a consultation proposal containing a draft legislative amendment to the definition of the fund for joint account...

Tax Alert | Dutch Government Publishes 2025 Tax Package

On 17 September 2024 on the occasion of Budget Day the Dutch government presented the 2025 Tax Package. We already informed you about the coalition plans for the coming years of the Dutch government by way...

Wat brengt het hoofdlijnenakkoord het Nederlandse familiebedrijf?

Op 16 mei 2024 sloten de nieuwe coalitiepartners het hoofdlijnenakkoord 2024-2028 met als titel ‘Hoop, lef en trots'. Met het hoofdlijnenakkoord zijn afspraken gemaakt over onder andere de financiën van de rijksbegroting.

AEX Publishes Evaluation Of Trading System Amsterdam

NetherlandsWealth Management

Amsterdam Exchanges NV

Global Liability Coverage

Global directors and officers liability (D&O) insurance coverage guarantees the attention and focus of the board – especially when their group captive is participating on the programme...

GlobalInsurance

Managing Cross-border Tax Risk: Triggers And Consequences

The risk of financial non-compliance has more than just financial and reputational consequences. It can also affect resources, leading to increased costs for your business.

De Tweede Kamer neemt de Prinsjesdagplannen (in gewijzigde vorm) aan

Op 26 oktober 2023 heeft de Tweede Kamer de belastingplannen aangenomen die op Prinsjesdag 2023 zijn gepubliceerd (Belastingpakket 2024). Voor meer informatie over het Belastingpakket 2024...

EU General Court Rules On Starbucks And Fiat State Aid Cases

On September 24, 2019, the EU General Court (General Court) issued its long-awaited judgments in relation to the appeals brought against two European Commission (EC) decisions of ...

European UnionTax

Skadden, Arps, Slate, Meagher & Flom LLP

Dutch List Of Low-Tax And Non-Cooperative Jurisdictions For 2024

On 29 December 2023, the Dutch Ministry of Finance officially updated the list of low-tax and non-cooperative jurisdictions for the year 2024.

Alvarez & Marsal

Showing 141–160 of 233 results

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