627 results found

In two landmark decisions issued on 18 July 2025, the Dutch Supreme Court has provided further clarification on the application of the anti-abuse rule in the context of Dutch dividend withholding tax.

The Dutch Tax Authorities have issued new guidance on the classification of limited partnerships as 'Funds for Joint Account' (FGR) under Dutch tax law, specifically addressing team co-investment...

On 1 January 2025, the Dutch tax classification rules and the definition of the non-transparent fund for joint account (fonds voor gemene rekening; FGR) changed.

Dutch tax law offers multiple facilities for tax-neutral corporate restructuring, both domestically and across borders. However, these opportunities require careful planning...

Tax professionals examine the Dutch corporate income tax treatment of fair value hedges, analyzing recent Supreme Court rulings and providing practical guidance on FX and share hedges. The article explores critical considerations including hedging intention requirements, portfolio hedge matching, gain recognition triggers, and how settlement methods impact tax outcomes.

On March 5, 2019, the Upper House (Eerste Kamer) of the Dutch parliament approved the Multilateral Convention to implement tax treaty-related measures to combat base erosion

Certain fundamentals of the Belgian tax system have been reinstated, the withholding tax on capital income once again constitutes a full discharge from tax liability for natural persons and no register will be created for capital income.

The Amsterdam Court of Appeal has ruled that Uber drivers are employees and that their services are covered by the collective agreement for taxi transport...

TMF Group, a leading provider of compliance and administrative services, has today launched the ninth edition of its Global Business Complexity Index (GBCI).

As políticas nacionais sobre impostos trouxeram irritação a muitas empresas e líderes políticos em um momento de tensões aumentadas sobre o comércio global.

Employers in the Netherlands should be aware that in addition to previously announced (expected) legislative changes, the following rules in the HR field have come into effect as of 1 January 2024.

Following the resurgence of the coronavirus in early November 2021, contact restriction measures were again introduced as of 12 November 2021.

The Dutch tax treatment of a German Sondervermögen investing directly in Dutch real estate has been an important point of contention in Dutch case law...

On 21 February 2017, the EU Economic and Financial Affairs Council reached agreement on the Anti-Tax Avoidance Directive II (ATAD II).

As most people know, the Netherlands is one of the few countries that does not charge a withholding tax on outgoing royalty payments.

The 2026 EU-India Free Trade Agreement, combined with the longstanding Netherlands-India tax treaty, creates unprecedented opportunities for Indian companies seeking European market access. Understanding the legal framework for investment structuring, M&A transactions, trade compliance, intellectual property protection, and tax planning is essential for Indian businesses establishing operations in the Netherlands.