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As of 1 July 2023, the excise duty on fuels in the Netherlands will increase. This will substantially reverse the excise duty reduction that became effective on 1 April 2022.

The model contracts approved by the tax authorities that allow independent contractors to contract with clients without being a taxable employment relationship will lose their validity this year.

On 13 September 2021, the State secretary for finance sent a research paper on a more equal tax treatment of equity and debt to the House of Representatives.

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.

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.

Accounting and tax professionals working for multinational businesses will continue to face significant challenges as the trend for greater harmonisation in global compliance and regulation fails to gather pace, ...

With the deadline for businesses to file VAT claims approaching, companies must evaluate their individual cases to see if they may require help in recovering these funds.

The customs tariff or Combined Nomenclature ("CN") is at the very centre of customs planning.

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.

The GloBE Information Return (𝐆𝐈𝐑) is a standardized information return designed to facilitate compliance with and administration of the P2 rules.

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

In response to the termination of the enforcement moratorium as of 1 January 2025, the House of Representatives has addressed that a different enforcement strategy should be adopted...

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').

Our international private wealth experts have contributed to create the ‘Chambers and Partners Global Practice Guide 2023' on ‘Private Wealth' by writing two chapters.

On April 18th, the Spring Memorandum (Voorjaarsnota) was announced, introducing a more favourable regime for employee stock option plans in startups and scale-ups. The proposed regime offers employees...

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.

On 4 December 2024, the Dutch State Secretary of Finance published a decree (the Amount B Decree) that outlines the Dutch implementation of Amount B of Pillar One.