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Key markers on the Dutch Tax roadmap for 2023

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.

Roxane Lauwereins

Senior Associate Brussels

2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market

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 Bruxelles nomme cinq nouveaux Counsels

Stibbe à Bruxelles a nommé Bastiaan Schelstraete (Environment & Planning), Stefanie François (Environment & Planning), David Verwaerde (Dispute Resolution), Lizelotte De Maeyer (Tax) et Pieter-Jan Leemen (Banking & Finance) en tant que Counsel.

Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands

This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures.

The response of the Dutch government to the G7 Tax initiative

On 14 June 2021 the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework.

FAQ: Wat houdt het Wetsvoorstel elektronische gegevensuitwisseling in de zorg (Wegiz) in en wat is de verhouding tot de AVG?

(Digitale) gegevensuitwisseling in de zorg is een actueel thema. Illustratief is een item bij EenVandaag van april 2021 waarin de analoge werkwijze bij gegevensuitwisseling in de zorg wordt aangekaart.

Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities

On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.

Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands

As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.

The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses

On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).

Stibbe ‘Netherlands Tax Firm of the Year 2021’

For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review.

OECD issues updated guidance on the impact of the COVID-19 crisis on tax treaties

As noted in our Short Read of 7 April 2020, the Organisation for Economic Cooperation and Development (“OECD”) Secretariat issued preliminary guidance on several tax issues arising from the COVID-19 pandemic on 3 April 2020 (the “April Guidance”).

Private Equity in the Netherlands: Tax Update 2022

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

De (beperkte) mogelijkheden voor strengere vergunningvoorschriften dan de algemene eisen in het Activiteitenbesluit en het toekomstige Besluit activiteiten leefomgeving

Voor inrichtingen waarvoor op grond van de Wabo een omgevingsvergunning milieu is vereist, gelden naast de vergunningvoorschriften ook algemene regels op grond van het Activiteitenbesluit.

Dutch Council of State cross-border decision: Minister rightly imposed fines on Curacao-based online platform for medicinal products

In the summer of 2021, the Dutch Council of State ruled that the Curacao-based company responsible for the website Dokteronline.com had rightly received two administrative fines.

Grensoverschrijdende uitspraak van de Afdeling: Minister legt terecht boetes op aan in Curaçao gevestigd online platform voor geneesmiddelen

In de zomer van 2021 oordeelde de Afdeling dat het in Curaçao gevestigde bedrijf dat verantwoordelijk is voor de website Dokteronline.com terecht twee bestuurlijke boetes opgelegd heeft gekregen.

Kabinet wil schijnzelfstandigheid aanpakken

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.

New double tax treaty concluded between Luxembourg and the United Kingdom: changes ahead

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.

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