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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.

On 14 December 2022, the Netherlands Authority for the Financial Markets, published amendments to the Further Regulation on the Supervision of the Conduct of Financial Undertakings under the Financial Supervision Act.

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.

On 21 december 2022, the dutch ministry of finance published a letter updating the dutch parliament on the status of the european markets in crypto assets regulation (micar).

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.

On 22 November 2022, the European Banking Authority (“EBA”) published its final Guidelines on the use of remote customer onboarding solutions (the “Guidelines”).

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.

Tijdens het Stibbe Annual Debt Finance seminar dat in februari 2023 op het Stibbe kantoor in Amsterdam werd gehouden, werd onder andere gesproken over de tegenwind op de financiële markten en de gevolgen daarvan voor financieringstransacties.

In deze uitspraak oordeelt de rechtbank wanneer DNB in redelijkheid tot hertoetsing kan overgaan, wat deze toets inhoudt en welke omstandigheden DNB moet meewegen in het kader van een hertoetsing.

On 23 May 2023, the European Central Bank (ECB) published its guide on qualifying holding procedures (the Qualifying Holding Guide).