The EU is about to take the next big step in its fight against corporate tax avoidance with the publication of the anti-BEPS (base erosion and profit shifting) proposals.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

Our international private wealth experts have contributed to create the ‘Chambers and Partners Global Practice Guide 2023' on ‘Private Wealth' by writing two chapters.

With the deadline for businesses to file VAT claims approaching, companies must evaluate their individual cases to see if they may require help in recovering these funds.

Although a company that is incorporated under Dutch law is deemed a tax resident for most Dutch corporate income tax purposes, the company's liability may be limited to Dutch-source profits only.

Last week, the Court of Appeal of Amsterdam issued a court ruling dealing with the taxation of an indirectly held lucrative interest by an individual making use of the 30%-ruling.

The customs tariff or Combined Nomenclature ("CN") is at the very centre of customs planning.

Recently, on 25 October 2024, the Supreme Court ruled that the rules for expiring participations extend to options on qualifying participations.

On November 7, 2024, the District Court of Noord-Nederland issued a decision (ECLI:NL:RBNNE:2024:4361) concerning the tax interest applied to a corporate income tax assessment.

A new tax treaty between Japan and the Netherlands was signed in 2010.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

The GloBE Information Return (𝐆𝐈𝐑) is a standardized information return designed to facilitate compliance with and administration of the P2 rules.

This third edition publication examines the latest tax developments shaping the energy, sustainability and climate sectors, including new coverage of nuclear energy and hydrogen fuels. It explores how evolving tax policies and carbon pricing mechanisms are influencing investment decisions, financing structures and long-term business strategies across European markets.

On Tuesday 21 September 2021, the Dutch government sent the legislative proposals to the Dutch parliament

In response to the termination of the enforcement moratorium as of 1 January 2025, the House of Representatives has addressed that a different enforcement strategy should be adopted...

On 4 December 2024, the Dutch State Secretary of Finance published a decree (the Amount B Decree) that outlines the Dutch implementation of Amount B of Pillar One.

Op 8 mei 2025 heeft de Staatssecretaris van Financiën een aanvullend besluit gepubliceerd over de zogenoemde massaal bezwaarprocedure voor belastingrente.

The Dutch government has announced several emergency measures to support companies affected by the outbreak of COVID-19. For our clients, the most important measures are related to tax and wage costs...

As of 1 January 2025, Dutch tax classification rules for limited partnerships have undergone a fundamental shift. This change may have significant implications for Dutch pension funds, particularly those investing in (alternative) investment funds (Funds)...