185 results Key markers on the Dutch Tax roadmap for 2023 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. Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT. EU Member States reach agreement on Pillar Two 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. Pillar Two – a new reality for the tax position of MNEs 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). Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes 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. Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment 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 contributes to Chambers Tax Controversy 2023 Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023. Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament 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. The Corporate Tax 2023 guide 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. Corporate Tax Laws and Regulations 2023 Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023. Medical devices market – FAMPH contribution on turnover – Only Belgian turnover subject to the contribution 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. 2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market 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. Formeelrechtelijke aspecten in de Nederlandse implementatie van Pillar Two 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. New tax measures for 2024: what do they mean for the real estate market? 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. Pillar Two law passed by Luxembourg Parliament On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two. EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse The New Dutch Conditional Withholding Tax And Hybrid Entities Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities. The Dutch Scheme – tax aspects 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. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Key markers on the Dutch Tax roadmap for 2023 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.
Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.
EU Member States reach agreement on Pillar Two 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.
Pillar Two – a new reality for the tax position of MNEs 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).
Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes 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.
Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment 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 contributes to Chambers Tax Controversy 2023 Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.
Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament 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.
The Corporate Tax 2023 guide 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.
Corporate Tax Laws and Regulations 2023 Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.
Medical devices market – FAMPH contribution on turnover – Only Belgian turnover subject to the contribution 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.
2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market 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.
Formeelrechtelijke aspecten in de Nederlandse implementatie van Pillar Two 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.
New tax measures for 2024: what do they mean for the real estate market? 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.
Pillar Two law passed by Luxembourg Parliament On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two.
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse
The New Dutch Conditional Withholding Tax And Hybrid Entities Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities.
The Dutch Scheme – tax aspects 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.