12 April 2021

The Dutch 30% ruling

In this leaflet we would like to provide you with a brief description of the Dutch 30% ruling for expats. The purpose of this leaflet is to provide an overview of the conditions, the required documents and the process to apply for or extend a Dutch...
2 April 2021

Claim your 2020 EU VAT refund

Has your non-EU business incurred VAT in Europe in 2020? If so, you may be able to recover the VAT by applying for a refund. The strict filing deadline is 30 June 2021 for 2020 applications so there is no time to lose.
22 March 2021

The Netherlands: International Tax Developments

In this update we provide you with an overview on recent Dutch and international tax developments that are relevant to internationally operating companies doing business in the Netherlands. 
Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group
19 March 2021

Transactions between head office and fixed establishment VAT taxable due to the presence of a VAT group

On March 11, 2021, the Court of Justice of the European Union (hereinafter: CJEU) decided in the Danske Bank case that services provided by a Danish head office to its fixed establishment in Sweden are subject to VAT as the Danish head office was...
16 March 2021

European Real Estate Tax Guide 2021 edition launched by RSM and Nyenrode Business Universiteit

RSM International, the leading global network of audit, tax and consulting firms focused on the middle market, and Nyenrode Business Universiteit, have launched the 2021 edition of the Guide to Commercial Real Estate Taxation in Europe.
4 March 2021

Update new CIT group consolidation regime

On February 11, 2021 the State Secretary for Finance Vijlbrief provided a response to the questions relating to the “new group consolidation regime in the Dutch Corporate Income Tax (“CIT”) as asked by the House of Representatives on October 15,...
3 March 2021

Increase of subsidies under the Reimbursement Fixed Costs SMEs scheme (TVL)

The government has announced an extension of the Fixed Expenses Allowance (TVL) by means of a letter to the Lower House of Parliament. With this it wants to continue to support companies and sectors by meeting their liquidity needs. The extension is...
3 March 2021

Extension of special tax deferral until 1 July 2021

Due to the continuing Corona crisis, the government has decided to extend the special tax deferral until 1 July 2021.  If companies have already been granted a special three-month extension, this can be extended until 1 July 2021.
25 February 2021

RSM Payroll Special 2021

In the RSM Payroll Special, we provide an overview of the most important changes in personnel and salary area for 2021, so that you are fully informed again. We have summarized the most important changes in the chapters:
22 February 2021

The key elements of NOW 3.2 (4th application period)

Part of the third emergency package is the Third temporary emergency bridging measure for maintaining employment, fourth tranche, abbreviated as NOW 3.2. In this newsletter we describe the key elements of NOW 3.2. 
18 February 2021

The WKR. Everything clear?

The Work Cost Regulation (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. Under the WKR, the...
4 February 2021

China-EU investment deal: what is the deal after seven years of negotiations?

On December 30, 2020, the European Union (EU) and China agreed on the Comprehensive Agreement on Investment (CAI) which should improve the entry into China for European companies and cultivate unprecedented business opportunities for both Chinese...