356 results found

From 1 January 2020, the amount of the unemployment insurance contribution (hereinafter: ''WW-premium'')...

The Wennink report sounds a clear alarm: the Netherlands is losing ground in the global competition for talent. In this article from our series on the Wennink report, we examine the fiscal expat regime...

On 25 April 2025, the Dutch Supreme Court (Supreme Court) issued two landmark decisions on certain anti-abuse rules relevant for non-Dutch...

Today, the opinion of the Advocate General ("AG") at the Court of Justice of the European Union ("CJEU") has been released in the six consolidated Dutch pension fund cases.

On February 19, 2020, the OECD published a draft policy document called "Model rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig...

The Netherlands currently applies the ‘similarity approach' to classify foreign entities. In short, this approach means that one looks at the most similar Dutch equivalent of the foreign...

The ‘M-GmbH' ruling of the European Court of Justice (‘ECJ'), issued on 15 April 2021, paves the way for a broader application of the VAT group than most EU countries currently apply.

Op 8 september 2022 werd een verdachte door de rechtbank Breda veroordeeld tot een boete van € 10.000.

Een verantwoord belastingbeleid is een belangrijk onderdeel geworden van de Environmental, Social, en Governance (ESG)-strategie van een onderneming.

Following the announcement in our tax flash of 13 July 2023 and the previous consultation of December 2022 (see our article of 22 December 2022), the OECD's Inclusive Framework (IF)...

The Dutch government has introduced several tax measures aimed at transforming the residential real estate market, including a reduction in transfer tax rates for investment properties and new subsidies for mid-rent housing development. These proposals seek to address housing shortages by improving investment conditions and facilitating cooperation between housing associations through targeted tax exemptions and enhanced borrowing capacity.

The current Dutch tax classification rules for Dutch and foreign entities (such as partnerships) are quite unique and therefore deviate from international standards.

As from 2025, as a main rule, Dutch (commanditaire vennootschap; CVs) and foreign limited partnerships will be classified as transparent for Dutch tax purposes...

会计与税务在2024年依然是商业领域中的一个高度复杂环 节，全球及地方层面持续增加的法规要求，给在多个司法管 辖区运营的企业带来了额外௚

An employer may, under certain circumstances, be required to notify an employee of a change in regulations that is relevant to the employee's tax position. This was ruled by the Supreme Court on 22 September 2023.

Liebe Leserinnen und Leser des BUREN German Desk Newsletters, der Sommer neigt sich dem Ende zu und auch in Amsterdam zieht der Herbst ein!

On 24 November 2016, a group of over 100 jurisdictions decided on a Multilateral Instrument (MLI) that will modify the application of existing bilateral tax...