I am Jeroen Smits Tax specialist

Jeroen Smits

  • Languages: Dutch, English
  • Admitted to the Amsterdam Bar: 2002
  • Partner since: 2012

Experience

Related news

20.09.2017 NL law
Tax alert: Budget Day 2017

Short Reads - On 19 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government announced several bills containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for international businesses. Most attention will be given to the proposal regarding changes to the Dutch dividend withholding tax rules for holding cooperatives and BVs/NVs.

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18.07.2017 NL law
Fiscale ontwikkelingen

Short Reads - In deze Update een drietal relevante fiscale ontwikkelingen: i) de consultatie van het Voorontwerp Wet inhoudingsplicht houdstercoöperatie en uitbreiding inhoudingsvrijstelling; ii) de uitbreiding van Richtlijn 2016/1164/EU ter bestrijding van belastingontwijkingspraktijken met hybridemismatches met derde landen; en iii) de ondertekening van het multilateraal instrument door meer dan 60 staten.

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23.05.2017 NL law
Proposed changes to Dutch dividend withholding tax rules for holding cooperatives and BVs/NVs released

Short Reads - On 16 May 2017, the Dutch Secretary of Finance released a draft legislative proposal regarding changes to the Dutch dividend withholding tax ("DWT") rules for holding cooperatives and BVs/NVs (the "Proposal").

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20.07.2017 NL law
Tax Alert: Consultation document on implementation of ATAD released by Dutch government

Short Reads - The Dutch government has released a consultation document ("the Document") containing a draft bill of law and explanatory memorandum on the EU Anti-Tax Avoidance Directive ("ATAD"; see also our Tax Alert of 23 June 2016 and our Tax Alert of 1 March 2017). The Document precedes the release of the formal bill anticipated in the first quarter of 2018, that should enter into forces per 1 January 2019.

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