ArticleGerman Desk Newsletter | September 2024Liebe Leserinnen und Leser des BUREN German Desk Newsletters, der Sommer neigt sich dem Ende zu und auch in Amsterdam zieht der Herbst ein!NetherlandsLitigation, Mediation & ArbitrationBUREN
ArticleDutch Second Chamber Of Parliament Adopts And Amends The Tax Plans Presented On Budget Day And The Minimum Tax Act 2024On 26 October 2023, the Dutch Second Chamber of Parliament adopted the tax plans published by the Dutch Ministry of Finance on 19 September 2023...European UnionTaxLoyens & Loeff
ArticleNotional Interest Deduction: Recent DevelopmentsLauded by some yet criticized by others since its introduction, it comes as no surprise that the notional interest deduction (NID) is one of the first tax breaks to be curtailed at a time when governments are being urged to put their fiscal houses in order.European UnionTaxNautaDutilh
ArticleChanges In Mexico's Tax LawsOn 18 October 2019 the Chamber of Deputies of Mexico's Congress of the Union approved the proposed amendments to current tax laws (the Amendments), further approved by the Senate on 24 October.NetherlandsTaxIntertrust
ArticleClarification On The Interaction Between Dutch Transfer Pricing Mismatch Rules And Foreign Participation Exemption RegimesThe Dutch tax authorities published a new Knowledge Group (KG) position clarifying that the Dutch transfer pricing mismatch rules do not apply when a foreign regime that effectively functions as an objective exemption applies to the transfer of a participation.NetherlandsTaxLoyens & Loeff
ArticleConsultation Draft Decree On Dutch Tax Classification Rules For Foreign EntitiesThe 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...NetherlandsTaxLoyens & Loeff
ArticleECJ Paves The Way For Broader Application Of VAT-GroupThe ‘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.NetherlandsTaxLoyens & Loeff
ArticleHoge Raad verklaart verhoging belastingrente vennootschapsbelasting naar 8% onverbindendDe Hoge Raad heeft vandaag geoordeeld dat de 8% belastingrente voor de vennootschapsbelasting onverbindend is...NetherlandsTaxBUREN
ArticleImpact Of ECJ ‘Danish Cases' On Tax Treatment Of Holding CompaniesForeign intermediate holding companies need to assess the impact of recently announced widening of the Dutch anti-abuse tax legislation in response to landmark ECJ rulings. NetherlandsTaxTMF Group BV
ArticleOECD Consultation On Chapter VII (Intra-Group Services): Submitted Comments And Key ConsiderationsThe OECD's proposed revisions to Chapter VII of the Transfer Pricing Guidelines represent the most extensive rewrite of intra-group services guidance in years, introducing new requirements for accurate delineation, expanded benefit testing, and dedicated documentation standards. Loyens & Loeff's Transfer Pricing team has submitted detailed comments assessing whether these changes reduce compliance burdens or risk increasing double taxation for multinational enterprises.NetherlandsTaxLoyens & Loeff
ArticleShipping Tax Update 2026As we start the new year, we have prepared an overview of the key Dutch and international tax developments impacting the shipping and offshore services industry.NetherlandsTaxLoyens & Loeff
ArticleTax Flash: State Aid Update - European Commission Announces Final Decisions Starbucks And FiatToday, the European Commission announced its final decisions in the formal state aid investigations into advance pricing agreements (APAs) concluded by Starbucks (The Netherlands) and Fiat (Luxembourg). NetherlandsTaxLoyens & Loeff
ArticleThe Termination Of The Enforcement Moratorium As Of 1 January 2025As of 1 January 2025, the enforcement moratorium (handhavingsmoratorium) under the Employment Relationships Deregulation Act (Wet DBA) (DBA Act) will be terminated.NetherlandsTaxLoyens & Loeff
ArticleUpdate: False Self-Employment And TaxationFalse self-employment can result in serious tax consequences for companies and organizations that hire self-employed individuals.NetherlandsTaxBUREN
ArticleBalanceren Tussen Het Strafrecht En Het Fiscale RechtOp 8 september 2022 werd een verdachte door de rechtbank Breda veroordeeld tot een boete van € 10.000.NetherlandsCriminal LawStibbe
ArticleESG En Belasting: Drie Vragen Over Verantwoord BelastingbeleidEen verantwoord belastingbeleid is een belangrijk onderdeel geworden van de Environmental, Social, en Governance (ESG)-strategie van een onderneming. NetherlandsFood, Drugs, Healthcare, Life SciencesBUREN
ArticleBesluit vooroverleg rulings met een internationaal karakter gewijzigdEen interessant element van het Nederlandse vestigingsklimaat is dat een belastingplichtige ingeval van een aantal internationale situaties zekerheid vooraf kan verkrijgen van de Belastingdienst.European UnionTaxBUREN
ArticleECOFIN Council Reaches Agreement On The Automatic Exchange Of Information On Tax Rulings And APAsOn 6 October 2015, the Council of the European Union reached agreement on a proposal for a Council Directive amending Directive 2011/16/EU (Directive on administrative cooperation between Member States).European UnionTaxLoyens & Loeff
ArticleNetherlands Introduces 36% Tax On Unrealised Gains – Why A Cyprus Company Is A Strategic AlternativeThe Netherlands has approved a major reform of its Box 3 regime (Dutch personal income tax on savings and investments)...GlobalTaxNikita & Partners Limited
ArticleLuxembourg Bill Implements Anti-Abuse And Anti-Hybrid Rules For EU Intra-Group DividendsLuxembourg recently published a bill to implement the new anti-hybrid rule and the general anti-abuse rule (GAAR) of the EU Parent Subsidiary Directive (PSD).NetherlandsTaxDe Brauw Blackstone Westbroek