356 results found

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") ...

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

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.

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

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.

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？

迅速掌握影响您企业财务合规的关键趋势。

迅速掌握影响您企业财务合规的关键趋势。

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

On 15 November 2021, a third bill of amendment was published in respect of the pending opposition member's bill for an exit tax for Dutch dividend withholding tax (DWT) purposes.

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

The Dutch Revenue Service has published the 2021 edition of the Handbook Wage Taxes.

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

2021 has almost come to an end. Therefore, we would like to take a moment to reflect on a couple of important Dutch tax developments in the Investment Management area.