The Second Chamber has approved a bill introducing a temporary resolution levy.

The Dutch government has decided not to proceed with the proposed amendments to ease the business succession facilities (BOR).

Even though Greece was bailed out for a second time, there is still a realistic possibility that one or more weaker Eurozone Member States will exit the Eurozone.

The Netherlands takes a rather formal approach with respect to the tax characterization of a financial instrument.

The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.

On July 6, the Dutch DPA showed in a study that the Dutch Tax Authority has no legal basis to use the national identity number ("BSN") ...

The Dutch government announced that the business succession facilities (BOR) will be amended as of 1 January 2024 and 2025, making them less attractive.

What tax measures have been introduced to support businesses impacted by COVID-19 – and what other rules have changed since 1 January?

You have probably read about the OECD's comprehensive base erosion and profit shifting (or BEPS) action plan aimed at tackling undesirable international tax planning by corporates.

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 of the latest developments on EU tax law.

The developments in the field of EU tax law are following up rapidly upon each other.

Accounting and tax remains particularly complex in 2024 as increasing global and local requirements place additional pressure on companies operating in multiple jurisdictions.

什么驱动全球会计和税务报告的改变？ 它们对跨国企业有何影响？

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 19 April 2024 the draft bill ‘Amendments to the Business Succession Facilities 2025' (the draft bill) was published in the Netherlands.

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.

Michiel Schul and Steffie Klein, members of our Tax team, have made a significant contribution to Tax Notes International. In their insightful article...

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