802 results Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands. Voorwaarden en aandachtspunten voor de NOW-6 De Zesde tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid (NOW-6) is recent gepubliceerd. Werkgever kunnen sinds kort aanvragen indienen voor deze waarschijnlijk laatste tranche van de NOW. Rechtbank oordeelt dat het UWV van de NOW moet afwijken en de niet-representatieve referentieloonsom van de werkgever moet corrigeren (annotatie) De uitspraak van de rechtbank Limburg van 15 november 2021 is de eerste NOW-uitspraak waarin een beroep op afwijking van de NOW gegrond is verklaard. Fiscale ontwikkelingen Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd. Stibbe advises Insight Venture Partners Stibbe advises Insight Venture Partners and its portfolio company Zone & Co on the acquisition of a 100% equity stake in Fast Four. Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal. Meer maatwerk bij de NOW-vaststelling: het UWV moet een belangenafweging maken als het de subsidie lager wil vaststellen Eind 2021 deed de rechtbank Zeeland-West-Brabant een interessante uitspraak over een NOW-subsidievaststellingsbesluit. Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst. Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022. New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions. Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate. Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities. Stibbe advises Firmenich on merger with DSM Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich). Restructuring & Insolvency in the Netherlands - 2022 Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings 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. the EU Commission issued a draft directive pro Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease. Stibbe advises FL Entertainment Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam. Proposal for a Directive on Corporate Sustainability Due Diligence On 23 February 2022 the European Commission (the "Commission") published a proposal for a Directive on Corporate Sustainability Due Diligence (the "CSDD proposal"). Pagination Previous page Page 8 Current page 9 Page 10 Page 11 Next page
Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.
Voorwaarden en aandachtspunten voor de NOW-6 De Zesde tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid (NOW-6) is recent gepubliceerd. Werkgever kunnen sinds kort aanvragen indienen voor deze waarschijnlijk laatste tranche van de NOW.
Rechtbank oordeelt dat het UWV van de NOW moet afwijken en de niet-representatieve referentieloonsom van de werkgever moet corrigeren (annotatie) De uitspraak van de rechtbank Limburg van 15 november 2021 is de eerste NOW-uitspraak waarin een beroep op afwijking van de NOW gegrond is verklaard.
Fiscale ontwikkelingen Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd.
Stibbe advises Insight Venture Partners Stibbe advises Insight Venture Partners and its portfolio company Zone & Co on the acquisition of a 100% equity stake in Fast Four.
Netherlands considers an exit levy proposal in response to corporate relocations Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.
Meer maatwerk bij de NOW-vaststelling: het UWV moet een belangenafweging maken als het de subsidie lager wil vaststellen Eind 2021 deed de rechtbank Zeeland-West-Brabant een interessante uitspraak over een NOW-subsidievaststellingsbesluit.
Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.
Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.
New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.
Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.
Stibbe advises Firmenich on merger with DSM Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich).
Restructuring & Insolvency in the Netherlands - 2022 Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings 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. the EU Commission issued a draft directive pro
Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.
Stibbe advises FL Entertainment Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.
Proposal for a Directive on Corporate Sustainability Due Diligence On 23 February 2022 the European Commission (the "Commission") published a proposal for a Directive on Corporate Sustainability Due Diligence (the "CSDD proposal").