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In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

This Tax Alert provides an update on three relevant tax development.

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I

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.

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands.

A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.

On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final Dividend Withholding Tax Levy Emergency Act (the 'Proposal') to Dutch parliament. The Proposal provides for

The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o

Per 1 juli 2020 zijn intermediairs (en in sommige gevallen belastingplichtigen) gehouden om bepaalde potentieel fiscaal agressieve grensoverschrijdende constructies te melden bij de fiscale autoriteiten. Deze verplichting vloeit voort uit de Nederlandse i

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers Tax Controversy 2025 in a chapter about Tax Law and Practice in the Netherlands.