Today, the Dutch Ministry of Finance announced that it changed its policy on Exempt Investment Institutions (Vrijgestelde Beleggingsinstellingen or VBIs) in the sense that from now it will support these entities if they claim protection under Dutch tax treaties, except if the Netherlands specifically agrees with the other treaty partner that certain treaty benefits will not be available.

Michiel Schul and Steffie Klein, members of our Tax team, have made a significant contribution to Tax Notes International. In their insightful article...

2021 has almost come to an end. Therefore, we would like to take a moment to reflect on a couple of important Dutch tax developments in the Investment Management area.

The Dutch Lower House (2e Kamer) approved earlier this month the new bilateral rules for the avoidance of double taxation between the Netherlands and Curacao.

On 10 January 2019, the European Commission announced the opening of an in-depth State aid investigation , focusing on transfer pricing, concerning five tax rulings issued ...

As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati

On 16 February 2022, the Dutch state secretary for Tax Affairs and the Tax Administration sent a letter to the House of Representatives that included an expected planning for legislative proposals.

In the Netherlands, corporate funds have been partly exempt from inheritance tax since the 'Successiewet' of 1956.

Get the answers to essential tax questions to help you better manage your cross-border operations.

迅速掌握影响您企业财务合规的关键趋势。

迅速掌握影响您企业财务合规的关键趋势。

The global tax landscape is changing rapidly as economies navigate through the pandemic. Governments and regulatory bodies are implementing tax reforms to aid local businesses...

Simplification of tax free brackets for sole proprietorship.

De Brauw has developed a spreadsheet model that indicates to potential donors and cultural organisations how the new Donations Act impacts on deductibility of donations.

The Dutch government has introduced a draft bill aimed at making employee participation through shared option schemes more tax-efficient for innovative start-ups and scale-ups

On 23 September 2024, the Dutch State Secretary for Finance published a report drafted by the Netherlands Vehicle Authority (RDW) and the Dutch...

The Dutch Finance Minister has submitted to parliament a proposal to amend Dutch tax laws in connection with the implementation of the UCITS IV Directive.

Op 21 juni 2023 hebben België en Nederland het langverwachte nieuwe belastingverdrag ondertekend. Het nieuwe belastingverdrag zal een impact kunnen hebben op natuurlijke...

The (now caretaker) government announced on 16 December 2022 that it would clarify the rules on the assessment of employment relationships and reduce the grey area between employees and self-employed workers.