This white paper provides the answers to common tax compliance questions. TMF Group gives you a global perspective, while also highlighting local challenges.

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

On April 9, 2021 the Russian prime-minister signed Resolution #565 to approve the denunciation of the Russian-Dutch double tax treaty (DTT) and to submit the relevant draft federal law (Draft law) to ...

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 and national/local economies and...

On November 2, 2021, the decree on the VAT exemption for fund management was updated. This was prompted by a Dutch Supreme Court ruling from December 2020 that allowed service providers...

The European Court of Justice (ECJ) ruled on 17 October 2024 that a card issuer that facilitates charging sessions for electric vehicles can be regarded to buy and resell the electricity for VAT purposes.

The Minister of Infrastructure and Water Management has published the Heavy vehicle tax Decree. In this Decree, the Minister provides some further rules regarding the upcoming Heavy vehicle tax (HVT).

The OECD has released new administrative guidance on Pillar Two's Global Anti-Base Erosion (GloBE) Rules, addressing explicitly conditional taxes and QDMTT safe harbour operations. The package includes an updated GloBE Information Return incorporating permanent safe harbours and establishes a peer review framework for assessing whether domestic legislation aligns with international standards.

If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.

Partner Jurjen Bevers and senior associate Wesley Boldewijn from Dentons Boekel's Tax practice in Amsterdam co-authored an article on the participation exemption ...

Yesterday the Dutch Senate voted on the Dutch tax laws as proposed on Budget Day 2023 and the Minimum Tax Act.

With the recent signing of the FATCA agreement with the US, the Dutch government must now ensure compliance with relevant Dutch privacy law. Dutch financial institutions will no longer need to enter into separate information disclosure arrangements with the US Internal Revenue Service.

On June 12, 2014, the ECJ ruled in two joint cases that the Dutch fiscal unity regime infringes on the EU freedom of establishment.

Last week, the Dutch Secretary of State for Finance issued a decree on the VAT exemption for intermediation/negotiation in share transactions ("the Decree").

Independent contractors, known as Zelfstandige Zonder Personeel (ZZPs), are a common part of the Dutch workforce. For foreign companies considering cross-border hiring...

The Dutch Ministry of Finance issued a revised decree on 28 February 2014 which offers more flexibility for structuring FBIs.

The Government re-opened the temporary accelerated depreciation tax facility to stimulate investment in the Netherlands.

P2 seeks to enforce a global minimum income tax at an effective rate (𝐄𝐓𝐑) of 15% for each country in which an in-scope MNE operates. When buying or selling a target company (𝐓𝐚𝐫𝐠𝐞𝐭)...

Pillar One and Pillar Two will change the way in which MNE groups will be taxed. They are expected to enter into force in 2023, which means that the time to prepare and assess the expected impact is now.

MF Group head of accounting and tax Emine Constantin joins the Value Added Talk podcast to discuss how tax authorities are embracing new technologies..