213 results The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses 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). Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans 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. Meer circulaire en duurzame producten onder de voorgestelde Ecodesign-Verordening De Europese Commissie wil producten in de EU duurzamer maken met nieuw beleid en nieuwe wetten. De Commissie wil dat doen met 'Sustainable products intitiative'. The Unshell directive and its impact on Dutch holding structures Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures. Uitsluiting van Rusland van overheidsopdrachten en concessies Op 8 april 2022 heeft de Raad van de EU een vijfde pakket van economische en individuele sancties tegen Rusland ingesteld met onder meer de bedoeling om de druk op de Russische regering op te voeren. Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands. De administratieplicht en de informatiebeschikking: verbetering van de rechtsbescherming in recente arresten? Tirza Cramwinckel en Mieke Lavreysen schreven voor het Tijdschrift voor formeel belastingrecht een bijdrage over ‘De administratieplicht en de informatiebeschikking: verbetering van de rechtsbescherming in recente arresten?’. Private Equity in the Netherlands: Tax Update 2022 In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced. Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities 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. Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021. Dutch conditional withholding tax on dividends 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. Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach. Sale and lease back (SLB) transactions of buildings may have adverse VAT consequences as they may trigger an adjustment of the input VAT deduction in relation to the construction or acquisition of the building. Europese richtlijnen grensoverschrijdende omzetting, fusie, splitsing en digitale oprichting kapitaalvennootschappen Op 25 april 2018 heeft de Europese Commissie een voorstel voor een richtlijn gepubliceerd met betrekking tot grensoverschrijdende omzettingen, fusies en splitsingen. De vergroening van het openbaar vervoer Op 20 juni 2019 werd Richtlijn 2019/1161/EU aangenomen. Deze Richtlijn wijzigt Richtlijn 2009/33/EG inzake de bevordering van schone en energiezuinige wegvoertuigen, ook gekend als de ‘Clean Vehicles Directive’. De nieuwe Richtlijn voorziet in minimumstre Geen concessieovereenkomst, geen inhouse-gunning OV-diensten aan interne exploitant op grond van de PSO-verordening Het Hof van Justitie oordeelde onlangs in twee arresten dat artikel 5 lid 2 PSO-Verordening niet van toepassing is op de onderhandse gunning van opdrachten voor busdiensten die niet de vorm aannemen van een concessieovereenkomst. Tax Alert: Dutch implementation of the EU Directive on Tax Dispute Resolution On 9 July 2019, the Senate approved the bill on tax arbitration which implements the EU Directive on tax dispute resolution mechanisms in the European Union ("EU Directive on Tax Dispute Resolution") into Dutch national legislation. The bill will be publi Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019 Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019. 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The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses 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).
Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans 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.
Meer circulaire en duurzame producten onder de voorgestelde Ecodesign-Verordening De Europese Commissie wil producten in de EU duurzamer maken met nieuw beleid en nieuwe wetten. De Commissie wil dat doen met 'Sustainable products intitiative'.
The Unshell directive and its impact on Dutch holding structures Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.
Uitsluiting van Rusland van overheidsopdrachten en concessies Op 8 april 2022 heeft de Raad van de EU een vijfde pakket van economische en individuele sancties tegen Rusland ingesteld met onder meer de bedoeling om de druk op de Russische regering op te voeren.
Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands.
De administratieplicht en de informatiebeschikking: verbetering van de rechtsbescherming in recente arresten? Tirza Cramwinckel en Mieke Lavreysen schreven voor het Tijdschrift voor formeel belastingrecht een bijdrage over ‘De administratieplicht en de informatiebeschikking: verbetering van de rechtsbescherming in recente arresten?’.
Private Equity in the Netherlands: Tax Update 2022 In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.
Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities 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.
Stibbe tax team contributes to Chambers Global Practice Guides Corporate Tax 2021 A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.
Dutch conditional withholding tax on dividends 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.
Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach. Sale and lease back (SLB) transactions of buildings may have adverse VAT consequences as they may trigger an adjustment of the input VAT deduction in relation to the construction or acquisition of the building.
Europese richtlijnen grensoverschrijdende omzetting, fusie, splitsing en digitale oprichting kapitaalvennootschappen Op 25 april 2018 heeft de Europese Commissie een voorstel voor een richtlijn gepubliceerd met betrekking tot grensoverschrijdende omzettingen, fusies en splitsingen.
De vergroening van het openbaar vervoer Op 20 juni 2019 werd Richtlijn 2019/1161/EU aangenomen. Deze Richtlijn wijzigt Richtlijn 2009/33/EG inzake de bevordering van schone en energiezuinige wegvoertuigen, ook gekend als de ‘Clean Vehicles Directive’. De nieuwe Richtlijn voorziet in minimumstre
Geen concessieovereenkomst, geen inhouse-gunning OV-diensten aan interne exploitant op grond van de PSO-verordening Het Hof van Justitie oordeelde onlangs in twee arresten dat artikel 5 lid 2 PSO-Verordening niet van toepassing is op de onderhandse gunning van opdrachten voor busdiensten die niet de vorm aannemen van een concessieovereenkomst.
Tax Alert: Dutch implementation of the EU Directive on Tax Dispute Resolution On 9 July 2019, the Senate approved the bill on tax arbitration which implements the EU Directive on tax dispute resolution mechanisms in the European Union ("EU Directive on Tax Dispute Resolution") into Dutch national legislation. The bill will be publi
Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri
Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019 Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019.