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The Dutch government has submitted its Tax Plan 2027 package to the House of Representatives, featuring proposals largely aligned with the Coalition Agreement and Strategic Agenda. With the minority coalition presenting a cautious approach and four options still under consideration for box 3 taxation, significant changes may emerge during parliamentary debate. BUREN provides a comprehensive overview of the key proposed measures and invites stakeholders to join their webinar on fiscal developments.

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.

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention. The guidance establishes a 50% threshold test and introduces case-by-case assessment criteria that could significantly impact cross-border employment taxation and corporate tax liability for businesses with remote workers.

As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati

The Dutch government has introduced a draft bill aimed at making employee participation through shared option schemes more tax-efficient for innovative start-ups and scale-ups

The Dutch Finance Minister has submitted to parliament a proposal to amend Dutch tax laws in connection with the implementation of the UCITS IV Directive.

On 5 October 2015, the OECD published the final reports of the OECD/G20 Base Erosion and Profit Shifting project, which consist of a package of measures for a co-ordinated international approach to reform the international tax system.

The Innovation Box was introduced in 2007 to encourage companies to innovate and increase their research and development ("R&D").

The Dutch Tax Plan 2013 and accompanying legislation contain a myriad of minor changes and amendments to Dutch tax legislation, but also two major changes to the Dutch Corporate Income Tax Act 1969.

US multinational enterprises acquiring Dutch targets often file CTB elections to treat the target as a disregarded entity for US tax purposes, but this seemingly straightforward step can trigger complex Dutch tax implications. From anti-hybrid mismatch rules and transfer pricing considerations to dividend withholding tax exemption eligibility, the interaction between US and Dutch tax regimes requires careful navigation to avoid double taxation and ensure tax-neutral transactions.

A área contábil e fiscal continua sendo um aspecto particularmente complexo dos negócios em 2024, com requerimentos cada vez maiores nos âmbitos global e local, colocando pressões adicionais sobre empresas que operam em múltiplas jurisdições.

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention.

On 12 September 2023, the European Commission published the Business in Europe: Framework for Taxation (BEFIT) proposal.

The Netherlands employs anti-loss trafficking rules to prevent companies from trading carry-forward tax losses, with the Supreme Court recently extending these restrictions to unrealised losses. Understanding how ownership changes, activity reductions, and post-closing restructurings affect access to tax attributes is crucial for US multinational enterprises pricing acquisitions of Dutch targets.

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.