233 results found

On 19th of December 2023, the Senate approved the 2024 Tax Plan package. The overview of the most important tax changes can be found below.

On Thursday 6 June, last, the Supreme Court of the Netherlands ruled in a number of cases that the legislation to calculate the taxable income for personal income...

The Guidance provides welcome relief for US MNEs as it clarifies the treatment of transferable tax credits (‘TTC') and introduces a temporary UTPR safe harbour (‘UTPR SH').

La loi de finance 2024 a créé le statut de jeune entreprise de croissance (JEC), similaire au statut de jeune entreprise innovante (JEI) ces deux statuts offrent de nombreux avantages...

The EU is about to take the next big step in its fight against corporate tax avoidance with the publication of the anti-BEPS (base erosion and profit shifting) proposals.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed of the latest developments on EU tax law.

Last week, the Court of Appeal of Amsterdam issued a court ruling dealing with the taxation of an indirectly held lucrative interest by an individual making use of the 30%-ruling.

Recently, on 25 October 2024, the Supreme Court ruled that the rules for expiring participations extend to options on qualifying participations.

On November 7, 2024, the District Court of Noord-Nederland issued a decision (ECLI:NL:RBNNE:2024:4361) concerning the tax interest applied to a corporate income tax assessment.

On Tuesday 21 September 2021, the Dutch government sent the legislative proposals to the Dutch parliament

Op 8 mei 2025 heeft de Staatssecretaris van Financiën een aanvullend besluit gepubliceerd over de zogenoemde massaal bezwaarprocedure voor belastingrente.

Last Wednesday, four political parties reached a provisional agreement to form a government in the Netherlands.

Tax reform and law changes add to the complexity of keeping business operations compliant in the region.

The Dutch government has announced several emergency measures to support companies affected by the outbreak of COVID-19. For our clients, the most important measures are related to tax and wage costs...

In 2021, the Dutch Supreme Court (Hoge Raad) ruled that the deemed return system under Box 3 was contrary to European law.

The Dutch tax authorities (DTA) have published a knowledge group (KG) position (KG Position), which clarifies that the participation exemption...

Recent case law illustrates the need for companies to carefully consider the risk of interest deductions being disallowed if they use a related party debt to fund an acquisition through a Dutch holding company.