ArticleTax Update Automotive Sector (Budget Day 2024)On Budget Day, the Dutch government unveiled the Tax Plan 2025, which includes several legislative proposals and amendments related to automotive and energy taxes.NetherlandsTaxLoyens & Loeff
ArticleAtualizações De Impostos: EuropaQuais medidas fiscais foram introduzidas para apoiar empresas impactadas pela COVID-19 – e quais outras regras mudaram desde 1 de janeiro?European UnionTaxTMF Group BV
ArticleForeign Companies In France Must Appoint A Tax Representative To Ensure PAYE ComplianceEmployers most at risk of penalties are those that have already received multiple blue reminder letters.European UnionTaxTMF Group BV
ArticleImpact Ruling European Court Of Justice On Dutch Fiscal Unity RegimeToday the Court of Justice of the European Union (CJEU) issued an important judgement ruling in case C-398/16, which affects the working of the Dutch fiscal unity regime.European UnionTaxDentons
ArticleImpact Of Dutch Conditional Withholding Tax On US Investment Funds' Dividends – New York Office SnippetLoyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics. This is our latest Snippet on the impact of the Dutch conditional withholding tax on dividends...GlobalTaxLoyens & Loeff
ArticlePublic Consultation On Alternatives To The Current Lucrative Interest RegimeLast week, the Dutch government launched a public consultation regarding the current lucrative interest regime. This article provides an overview of the rationale...NetherlandsCorporate/Commercial LawBUREN
ArticleDutch Budget Day 2023: Amendments With Respect To Employment TaxesOn Budget Day 19 September 2023, the Dutch government sent the Tax Plan 2024 and several other bills to the Parliament.NetherlandsEmployment and HRLoyens & Loeff
ArticleChanges In The Netherlands Business EnvironmentWorldwide events can significantly impact business - this was the case in the Netherlands last year, and the effects will continue to play out in 2016.NetherlandsInternational LawTMF Group BV
ArticleThe Benefits And Necessity Of Separate Purchase And Construction TransactionsWhen selling and developing new construction projects in the Dutch market, the form of contract is critical to the legal, fiscal and practical framework of the transaction.NetherlandsReal Estate and ConstructionLoyens & Loeff
ArticleAppeals Court Allows Dutch Subsidiaries Of Israeli Parent Company To Form Fiscal UnityA Dutch court of appeal recently ruled that the Dutch fiscal unity regime is incompatible with the Netherlands/Israel double tax treaty.NetherlandsTaxDe Brauw Blackstone Westbroek
ArticleCoherence Still Required For Hedge Accounting Of Fair Value Hedge For Dutch Corporate Income Tax PurposesOn 17 April 2025, the Dutch Supreme Court issued a judgment in which it inter alia reconfirms that the obligation to apply coherent valuation (hedge accounting) requires that the hedging of risks is both intended...NetherlandsTaxLoyens & Loeff
ArticleDutch Elections: What To Expect Next For Innovation Tax Incentives?As the Netherlands prepares for national elections on 29 October 2025, political parties face mounting budgetary challenges and complex policy priorities.NetherlandsTaxLoyens & Loeff
ArticleDutch Tax Authorities Publish Helpful Clarification On Scope Of Transfer Pricing Mismatches Legislation In Respect Of ContributionsThe Dutch transfer pricing mismatches legislation led to uncertainty on the Dutch tax consequences of contributions involving entities that are disregarded for US tax purposes and exempt entities.NetherlandsTaxLoyens & Loeff
ArticleHighest Dutch Court Opens Door To Dividend Withholding Tax Refund For Foreign ShareholdersFollowing the recent ECJ decisions in Miljoen, Société Général and X, the Dutch Supreme Court recently provided further guidance on how to calculate the Dutch dividend withholding tax refund...NetherlandsTaxDe Brauw Blackstone Westbroek
ArticleMeer duidelijkheid voor ANBI's: Beleidsbesluit 2025Deze zomer heeft de staatssecretaris een nieuw besluit gepubliceerd over de ANBI-regeling.NetherlandsTaxBUREN
ArticleNo Fixed Tax-Free Allowance For Expatriate Employees Living Close To Dutch BorderThe European Court of Justice recently ruled that the Netherlands may restrict the 30% fixed tax-free allowance for expatriate costs to employees living more than 150 kilometres from the Dutch border.NetherlandsTaxDe Brauw Blackstone Westbroek
ArticleRechtbank Den Haag doet uitspraak in massaalbezwaarplus-procedureAfgelopen week heeft de Rechtbank Den Haag voor het eerst uitspraak gedaan in de zogenoemde massaalbezwaarplus-procedure. Het beroep is ongegrond verklaard.NetherlandsTaxBUREN
ArticleRulings mit internationalem CharakterZum 1. Juli 2019 wurden mit dem Beschluss "Rulings mit internationalem Charakter" die niederländische Steuerpraxis in Bezug auf internationale VorabsprachenNetherlandsTaxDentons
ArticleTax On the Conversion Of Bearer Shares: Guidance From The Belgian Dmat Task ForcePursuant to the Act of 14 December 2005, all bearer shares, for both listed and unlisted companies, must be recorded in the issuer's shareholders' register or deposited in a securities account with a financial institution by 31 December 2013. NetherlandsTaxNautaDutilh
ArticleTax Update Automotive Sector (Budget Day 2023)On Budget Day, the Dutch government published the Tax Plan 2024 providing several legislative proposals and amendments to automotive taxes and energy taxes.NetherlandsTaxLoyens & Loeff