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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.

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.

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 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.

Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.

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.

The Environment and Planning Act introduces two new policy instruments: the environmental strategy and the programme. In this blog post, we take a closer look at the nature and function of both instruments within the new environmental law system.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

To gain timely experience with the possibilities of the ambient plan, the Crisis and Recovery Act (Crisis- en herstelwet) had the possibility of adopting a so-called zoning plan with broadened scope.

In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.

The projectbesluit (project decision) is one of the six core instruments of the Omgevingswet (Environment and Planning Act). It is a new instrument. This post describes the main features of the project decision and how it is applied.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Sinds 1 juli 2023 is het Besluit uitgebreide producentenverantwoordelijkheid textiel in werking getreden.