Jan Bogaert speaks at the Shenzhen Bar Association

05.05.2021 NL law

Short Reads - On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect. We discussed several aspects of the Dutch Scheme in our previous blogs. In order to come to a successful scheme, it is important to consider tax aspects at an early stage of the restructuring process. This blog highlights the most important Dutch tax aspects of the Dutch Scheme.

Wouter van den Goorbergh Associate Amsterdam

30.03.2021 NL law

Dutch conditional withholding tax on dividends

Short Reads - A legislative proposal regarding a conditional withholding tax on dividends (if adopted: effective as of 1 January 2024) (Wetsvoorstel bronbelasting dividenden) was submitted to Dutch parliament on Thursday 25 March 2021.

03.05.2021 NL law

Combating Non-Arm’s-Length Transfer Pricing in the Netherlands

Articles - Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine. In their first article 'In Step With Stibbe' dated 29 March 2021, they discuss a topic which is highly relevant for Dutch corporate taxpayers involved in international intragroup transactions.

30.03.2021 NL law

Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021

Articles - A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.

01.04.2021 NL law

Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities

Short Reads - On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.

09.03.2021 NL law

Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands

Short Reads - As noted in our earlier Tax Alerts (see our Tax Alerts of March 2017 and July 2019), the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. However, as an exception, the rule that targets so-called “reverse-hybrid” mismatches will become effective only as of 1 January 2022.