16 May 2022

Prohibitions for corporate service providers following the imposed EU sanctions on Russia

On 28 April 2022, the House of Representatives of the Netherlands debated the bill of the Dutch Emergency Act (“Spoedwet”) concerning the prohibition on providing corporate services to Russian and Belarussian clients (“cliënten as defined per Wtt...
8 April 2022

Special deferral of payment of taxes (Corona measure) ended on 1 April 2022

Since 1 April 2022, taxpayers are no longer able to apply for special deferral of payment of taxes and newly arising tax debts must be paid within the period specified. Tax debts accumulated under the special deferral must be repaid starting from 1...
7 April 2022

UK undervaluation

Recently the European Court of Justice found the United Kingdom guilty of negligence in fulfilling its obligations under EU customs law.  The case at issue concerned massive customs undervaluation fraud reported by OLAF (European Anti-Fraud Office)...
14 March 2022

RSM launches the RSM European Real Estate Tax Guides 2022 edition

RSM International, the leading global network of accounting, tax and advisory firms targeting family businesses, real estate investors and private equity has launched their latest Guides to Commercial Real Estate Taxation in Europe.
2 March 2022

Russia-Ukraine Sanctions Developments

In response to the developments in Ukraine, the EU, US, UK, and Japan, among others, have imposed a very broad range of sanctions and additional export controls against Russia and Belarus. It is expected that further measures will follow. Although...
25 February 2022

Critical conclusion Advocate General European Court of Justice about UBO register

A judge in Luxembourg has started proceedings at the European Court of Justice (ECJ) regarding the anti-money laundering directives of the UBO register. These proceedings are also very relevant for the Netherlands. Recently, the conclusion of the...
11 January 2022

Supreme Court rules against legislator: Capital gains tax (Box 3 tax) for 2017 and 2018 is in breach of the right of ownership and prohibition on discrimination

On 24 December, the Supreme Court ruled that there is insufficient justification for the flat-rate system for determining the tax base for taxable income from savings and investments in Box 3 of income tax.
7 January 2022

The EU One Stop Shop: a curse or a blessing?

New business models arise as the world develops rapidly due to technology. As a result, those operating in the field face continuous challenges as current legislation not always seems to be compatible with the modern era. This seems particularly to...
24 December 2021

Proposed changes to corporate income tax in Coalition Agreement

The Coalition Agreement 2021-2025 states that the new Dutch cabinet intends to extend the CFC measure by introducing a minimum tax rate in accordance with OECD Pillar II.
24 December 2021

ATAD3 – Substance Requirements for EU companies

On December 22, 2021 the European Commission has published a proposal for a Directive that is laying down rules to prevent the misuse of shell entities for tax purposes (“ATAD3”).
22 December 2021

Government announces support package Q1 2022

The government announced that the economic support measures in connection with the corona crisis would be extended. These support measures are explained in more detail in a Parliamentary letters of 14 December 2021 and 21 December 2021. In this...
22 December 2021

Court rules that UWV must filter out special allowances of the reference wage bill for NOW-1

The District Court of Limburg ruled that accuracy must be exercised in determining the NOW subsidy. If the employer can show that the wage bill in the reference month is not representative, the subsidy must be determined again, with the correct data...