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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.

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.

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.

Het is inmiddels ruim drie jaar geleden dat NOW-regeling in werking trad. In de afgelopen periode hebben werkgevers de aanvragen om vaststelling van de NOW-subsidies kunnen indienen.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

Phinney Disseldorp staat stil bij enkele vragen die in de praktijk spelen bij het toekennen van retentiebonussen in de financiële sector, en concludeert dat dit geen sinecure is.

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.

Stibbe’s Equal Pay Team lanceert vandaag, op Equal Pay Day in Nederland, een website die werkgevers een uitgebreid en praktisch overzicht biedt van alle juridische aspecten van gelijke beloning voor vrouwen en mannen. 

Op 6 oktober 2023 is het Wetvoorstel toelating ter beschikkingstelling van arbeidskrachten (het wetsvoorstel) ingediend bij de Tweede Kamer.