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Current developments in Dutch tax law

This Tax Alert provides an update on three relevant tax development.

Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate

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.

Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps

Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I

EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation

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.

Stibbe advises Aquafin

Stibbe successfully assisted Aquafin with the entire procurement and contracting process for the development of a new sludge treatment installation.

Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues"

The Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues" will take place at our Amsterdam office from 3:00 to 5:00 pm on Thursday 13 October.

Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit"

Op donderdag 13 oktober 2022 a.s. van 15.00 uur tot 17.00 uur vindt het Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit" plaats op ons kantoor in Amsterdam

Tweede update FAQ Didam-arrest

Recent hebben zich twee ontwikkelingen voorgedaan op het gebied van het Didam-arrest. In dit arrest werd kort gezegd geoordeeld dat overheden bij de verkoop van grond gelegenheid moeten bieden aan (potentiële) gegadigden om mee te dingen.

The Netherlands' Budget Day 2022

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

Deep dive into forward deals: forward funding and forward commitment

This article discusses the main considerations when considering and structuring forward deals.

Marie-Alice Steinbach

Junior Associate Brussels

Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands.

Chambers and Partners Real Estate Global Practice Guide 2022 - Luxembourg chapter

Claire-Marie Darnand, Victorien Hémery, Benjamin Marthoz and Tom Storck have contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2022.

Séminaire: Réforme du Code civil Livre V « Les obligations »

Le 15 septembre, Stibbe organise un séminaire bilingue durant lequel les grands axes du nouveau Livre V seront présentés, avec une attention particulière pour son incidence sur les entreprises actives dans le secteur de l’immobilier et de la construction.

Seminarie: Hervorming van het Burgerlijk Wetboek Boek V "Verbintenissen"

Stibbe organiseert op 15 september 2022 een tweetalig seminarie waarin de belangrijkste punten van het nieuwe Boek V zullen worden toegelicht. Daarbij zal er bijzondere aandacht worden besteed aan de impact van Boek V voor de vastgoed- en bouwsector.

Stibbe Klimaatcongres 2022

Tijdens het Stibbe Klimaatcongres op 22 september 2022 bespreken we samen met sprekers uit het bedrijfsleven multidisciplinair hoe de (Europese) klimaattransitie impact heeft op organisaties. U kunt zich nog aanmelden voor het evenement.

Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022

A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.

Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes

On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

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