A new legislative proposal has recently been adopted by the Dutch government. The proposal sets out the implementation of the EU Anti-Tax Avoidance Directive 2 (ATAD 2) in the national tax legislation, and includes anti-hybrid provisions.

The Work-related costs scheme (WKR) became compulsory for all employers on 1 January 2015. The idea behind the WKR is simple. All reimbursements and benefits in kind to your employee are considered wages and are, in principle, taxable.

This Budget Day Special outlines important proposals in the 2020 Tax Plan and additional legislative proposals. his special is divided into the following topics: 

The Balanced Labour Market Act (WAB) contains the details of the measures already announced in the Coalition Agreement. The government is of the opinion that the labour market is out of balance. Research shows that employers do not choose between...

VAT Action plan and Quick Fixes

A regulation was published in the Dutch Government Gazette (Staatscourant])on 15 July 2019 stating that as of 1 January 2020 the unemployment insurance contribution (WW-premie) will be differentiated according to the nature of someone’s employment...

As of 2020, companies and legal persons will be required to register their (in)direct owners. Pending legislation, this is when the UBO register will come into force in the Netherlands. The UBO register will have a great impact on the privacy of...

Has your business in the EU incurred VAT from other EU member states in 2018 than the member state in which it is established? If that is the case, you may be eligible to recover this VAT by applying for a special VAT refund. One of the conditions...