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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.

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.

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.

Op 1 januari 2024 treedt de Omgevingswet in werking. De wet is een ingrijpende stelselherziening van het omgevingsrecht. De Omgevingswet legt de basis voor een samenhangende benadering van de fysieke leefomgeving.  

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.

External safety plays a role under the Environment and Planning Act in the drafting of environmental plans and the granting of environmental permits. Compared to the former environmental law regime, some important changes are taking place.

For the environmental permit under the Omgevingswet (Environment and Planning Act), many things will change compared to the old legislation. In this blog, we address a number of important changes.

The Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property.

With the arrival of the Omgevingswet (Environment and Planning Act) as of 1 January 2024, the concept of the omgevingsplan (environmental plan) will make its appearance.

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse

From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable.