22.09.2021 NL law The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses Short Reads - On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). Read more Team: Reinout de Boer, Michael Molenaars, Maarten de Bruin, Jeroen Smits, Maurits van Dijk, Edsart van Wulfften Palthe, David de Groot, Juliëtte de Jong
30.07.2021 NL law Over het delen van in te nemen standpunten en zienswijzen met de Belastingdienst Articles - Reinout de Boer, Rogier van der Struijk en Mieke Lavreysen schreven over communicatie met de Belastingdienst en de eventuele gevolgen daarvan in het Weekblad fiscaal recht. Read more Team: Reinout de Boer, Rogier van der Struijk, Mieke Lavreysen
09.09.2021 NL law Stibbe ‘Netherlands Tax Firm of the Year 2021’ Inside Stibbe - For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review. Read more Team: Michael Molenaars, Jeroen Smits, Maarten de Bruin, Reinout de Boer, Ashley Peeters, Charlotte Tolman, David de Groot, Edsart van Wulfften Palthe, Johan Vrolijk, Juliëtte de Jong, Lotte Hover-Boon, Maurits van Dijk, Mieke Lavreysen, Rogier van der Struijk, Stephanie Kleefstra, Thijs van Vliet, Tirza Cramwinckel, Wouter van den Goorbergh, Michiel Siemssen, Linde Respen
29.07.2021 NL law Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands Articles - This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures. Read more Team: Michael Molenaars, Charlotte Tolman
23.08.2021 NL law Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans Articles - Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International. The proposed changes are welcome, but might not solve all liquidity concerns. Read more Team: Michael Molenaars, Charlotte Tolman
27.07.2021 NL law Tax Controversy: Update July 2021 Short Reads - This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report 2020. We will also discuss recent developments in case law regarding the abuse of law concept (fraus legis), and the possibilities to issue a fine to a taxpayer. Finally, we will also make some comments with regard to DAC6. Read more Team: Reinout de Boer, Rogier van der Struijk, Mieke Lavreysen, Tirza Cramwinckel