21 September 2020

Budget day special - 2021 Tax Plan

This Budget Day Special outlines important proposals in the 2021 Tax Plan and additional legislative proposals. his special is divided into the following topics: 
15 September 2020

Emergency package 3.0 in connection with the corona crisis

On August 28, the Dutch government informed the Dutch parliament on the so-called emergency package 3.0 in connection with the corona crisis. The measures from the third emergency package are designed to support companies and employees with the...
7 August 2020

Notification obligation for temporary secondment of employees to the Netherlands

As of March 1, 2020, a notification obligation applies to companies from other EEA countries (all EU Member States and Norway, Liechtenstein and Iceland) or Switzerland who assign employees to work temporarily in the Netherlands. This reporting...
29 July 2020

New VAT legislation distance sales as of 1 July 2021

On 22 July 2020 the European Council formally agreed to implement the VAT e-commerce package on 1 July 2021, which package was initially supposed to enter into force as of 1 January 2021 but has been delayed due to Covid-19. On 14 July 2020, the...
21 July 2020

Family business more optimistic about corona crisis consequences

Many family businesses come out of the corona crisis stronger than they thought they would at the beginning of the crisis, a comparison of the research results of the RSM-Nyenrode Family Business Research Panel shows, which study was carried out in...
9 July 2020

No extension for DAC6 reporting deadlines in some countries – Time to act

Germany, Austria and Finland have announced that DAC6 reporting deadlines would not be deferred and the original deadlines shall apply. Several other EU Member States (including the Netherlands) have announced that they would implement the deferral...
9 July 2020

Reclaim your EU VAT 2019

Has your business in the EU incurred VAT from other EU member states in 2019 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...
3 July 2020

Recording of webinar Managing Tax Integrity

On July 1st, RSM hosted a webinar on managing tax integrity at corporate service providers. A recording of this webinar can be found below.
30 June 2020

Latest Development on DAC6 – Reporting deadlines

The Council of the European Union (EU) has reached an agreement to allow Member States to exercise the option to defer the DAC6 reporting deadline by six months. Some EU Member States, have recently exercised the option to extend the deadline,...
29 June 2020

NOW 2.0 is published

The Dutch Ministry of social affairs and employment has offered the second package of the  temporary arrangement compensation labor costs (“NOW 2.0”) to Dutch parliament. In this alert an overview of the most important items in this second package...
22 June 2020

Extension postponement of payment due to the Corona crisis

As of 17 March 2020 entrepreneurs could request for special postponement of tax payments. The extension is generally for a period of three months. After this period, the tax authorities will start collecting tax debts due. The term of extension will...
19 June 2020

Dutch tax treaty policy 2020

On 29 May 2020 the State Secretary of Finance published an updated note on the Dutch treaty policy. This document is the successor of the 2011 version which was outdated due to national and international developments on tax-avoidance.