26 April 2019

Will GILTI save the CV/BV structure until 1 January 2022?

On 29 May 2017, the Council of the European Union adopted the proposal of the European Commission with regard to the second anti-tax avoidance directive ('ATAD 2').
18 February 2019

Brexit: How it affects UK business

It seems to be a never ending story: Brexit. Almost three years ago the UK citizens voted to leave the European Union. The deadline for the exit is 29 March of this year. The main question right now is whether the UK will leave the EU with or...
21 January 2019

Special Payroll Services 2019

In this publication, we provide an overview of the most important personnel and salary changes for 2019 so that you can stay completely up to date. The most important changes regard: 
23 November 2018

Brexit Seminar 4 & 10 december 2018

Brexit: where are we now? Up to 60% of the companies established in the Netherlands which are doing business with organizations in the United Kingdom have, according to a recent research, November 2018 still no idea of the impact of the Brexit on...
22 November 2018

Withholding taxes year-end 2018

Once again, our RSM consultants have compiled a few important issues in the area of withholding taxes. 
29 October 2018

ECJ: VAT on costs with respect to an unsuccessful takeover is fully deductible

On 17 October 2018 the ECJ published the decision in the Ryanair case (C-249/17). The ECJ ruled out that VAT incurred on costs with respect to an unsuccessful takeover is fully deductible. This decision is of great importance to the M&A sector...
18 October 2018

Adjusted Tax Plan Businesses

On Budget Day, the government presented the Tax Plan 2019. One of the proposals was to abolish the dividend tax. It has since been revealed that the government has decided not to abolish the much-debated dividend tax. By maintaining the dividend tax...
9 October 2018

It is time to prepare for Brexit

On 29 March 2019, the UK will in principle no longer be a part of the EU. Despite the uncertainties it is possible to make a distinction between two possible Brexit scenarios that could occur. The first scenario is a hard Brexit whereby there will...
24 September 2018

Adjustment of the Dutch reduced VAT rate

As of 1 January 2019, the reduced VAT rate of 6% will increase to 9% in the Netherlands. The VAT rate applies to groceries, medication, medical devices, labour-intensive services and certain entertainment services amongst others, but also on short-...
19 September 2018

Special Annual Budget 2019

This Budget Day Special outlines important proposals in the 2019 Tax Plan and additional legislative proposals. The special is divided into the following topics: 
20 July 2018

Reclaim your EU VAT 2017

Has your business in the EU incurred VAT from other EU-member states in 2017 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.