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In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.

Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

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.

The prohibition of (as the Latin saying goes) reformatio in peius means that the outcome of appeal proceedings may not be that a party ends up in a worse position as a result of its own appeal against a decision by the District Court.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'.

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.

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.

De Pillar Two Richtlijn (EU) 2022/2523 (‘Pillar Two’) en de daaruit voortvloeiende regelgeving om een minimumbelastingniveau te garanderen, houdt de fiscale wereld al enige tijd bezig.

As the real estate market struggles, the Belgian federal government made things more challenging with additional tax measures affecting the real estate market, announced on 9 October 2023 as part of the 2024 budget.

The authors discuss a recent judgment by the Dutch Supreme Court that extends the right of setoff for banks before and during bankruptcy and suspension of payments.

The applicability of a choice-of-court clause in general terms and conditions referred to by a hyperlink in the contract does NOT require the other party to have ticked a separate box for consent to the applicability of those GT&C.