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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’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.

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.

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.

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.

Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.

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

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.

In de nieuwe podcastaflevering van Stibbe Legal Insights spreken Femke van der Voort, gespecialiseerd in intellectueel eigendom, en Paul van der Hulst, mede-eigenaar en managing director van MoviĜo, over het beschermen van intellectuele eigendomsrechten.

Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

The European Health Data Space (EHDS) will enter into force on 25 March 2025. The aim of the new European Regulation (EU) 2025/327 on the EHDS is to optimise the exchange of and access to health information within the EU.

The third edition of our real estate legal guide is available now, specifically designed for investors and developers in Belgian real estate. It offers clear and practical insights into the key legal aspects shaping Belgium's real estate landscape.

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.