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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.

Op 25 November 2022 zette minister Van der Wal in een omvangrijke Kamerbrief de stikstofplannen uiteen. In dit blog bespreken wij de hoofdlijnen van de kabinetsaanpak op de korte en lange termijn.

The 2023 Belgian legal real estate guide covers most legal topics you will encounter as an investor in or developer of Belgian real estate, taking into account the latest legal reforms. Order your complementary copy now.

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.

Ook dit jaar hebben wij enkele ontwikkelingen in de milieurechtelijke jurisprudentie uiteengezet. We hebben een (niet uitputtende) selectie gemaakt van uitspraken over milieuthema’s die relevant kunnen zijn voor de bouwrechtpraktijk.

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.

On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023.

The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

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

De Raad van State oordeelde in een arrest van 8 december 2022 of er sprake is van een overheidsopdracht, een concessie of geen van beide in situaties waarin een overheid gronden ter beschikking stelt voor de ontwikkeling van energieprojecten.

The ICLG to Environment & Climate Change Law 2023 covers common issues in environment and climate change laws and regulations - including environmental policy and its enforcement, environmental permits, waste, liabilities, a.o. - in 18 jurisdictions.

Inmiddels is het de vierde keer dat wij sinds de PAS-uitspraken van de Afdeling bestuursrechtspraak van de Raad van State in dit tijdschrift de juridische stand van zaken schetsen op het gebied van de stikstofproblematiek en de gevolgen daarvan.

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.

In deze bijdrage bespreken Tirza Cramwinckel en Reinout de Boer de nieuwe ontwikkelingen en rechtspraak rondom digitaal procederen in belastingzaken.