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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.

De rechtbank Amsterdam legde een geldboete op van € 240.000,- in een strafzaak waarin het OM de verdachte eerder een schikking van € 700.000 had aangeboden. De zaak geeft te denken over de aantrekkelijkheid van de hoge transactie voor de verdachte.

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.

Hester Bisscheroux pleit voor een gegronde heroverweging van de meldnorm voor verdachte transacties als onderdeel van het wetsvoorstel Wet plan van aanpak witwassen.

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.

Aan de horizon gloort een nieuwe procedure waarmee crimineel vermogen kan worden afgepakt zonder dat iemand is veroordeeld voor een strafbaar feit: de ‘non conviction based confiscation’ (NCBC). Deze procedure is echter juridisch onhoudbaar.

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.

Begin juni heeft het Hof van Discipline een belangrijke uitspraak gedaan waarbij het toetsingskader is geschetst voor advocaten die zelfonderzoek verrichten.