Tax

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2023 guide in a chapter about the Netherlands.

Naar aanleiding van de toegenomen aandacht voor rechtsbescherming blijft de informatiebeschikking (art. 52a AWR) in de schijnwerpers staan.

In deze bijdrage bespreken Tirza Cramwinckel en Reinout de Boer de nieuwe ontwikkelingen en rechtspraak rondom digitaal procederen in belastingzaken.

The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.

Stakeholders in the medical devices market established in Belgium or carrying out activities in Belgium have to pay a Belgian contribution on their turnover related to the medical devices.

In het Weekblad Fiscaal Recht (WFR) schreef Tirza Cramwinckel een column over de 'preconsultatie-versie' van het wetsvoorstel Wet Versterking waarborgfunctie Awb.

Jeroen Smits and Rogier Raas contributed to the International Comparative Legal Guide - Public Investment Funds 2023 in a Q&A chapter about the Netherlands.

The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.