28 September 2022

Voice of ESG - Special - Tax plans in the Netherlands

Budget Day in the Netherlands. A memorable day for the Dutch and a glimpse into the future for Europe. The Festival of Democracy, or, as the Dutch call it, “Prinsjesdag”, was upon us again last week. On Tuesday September 20, the traditional Glass...
27 September 2022

Budget day special - 2023 Tax Plan

This Budget Day Special outlines important proposals in the 2023 Tax Plan and additional legislative proposals. The proposed measures will enter into force on 1 January 2023, unless stated otherwise.
14 June 2022

Recent EU developments

In this alert we provide an outline of two recent EU developments: (1) the proposal for an EU Directive which introduces a tax deductible allowance on equity and a limitation on the deductibility of interest costs, and (2) amendments proposed by EU...
1 June 2022

Special agreements on taxation expire on 1 July 2022

Attention cross-border workers and employers! On 1 July 2022, the special agreements on, among other things, taxation of employees crossing the border between the Netherlands and Germany and between the Netherlands and Belgium will end.
30 May 2022

Dealing with the Pillar 2 rules continues to be a process of continuous adjustment and anticipation.

This article is written by Juan Dosal and Mario van den Broek. Juan ([email protected]) and Mario ([email protected]) are senior consultants in the International Services Practice of RSM Netherlands, both with a focus on Global Tax Policy Matters.
24 May 2022

The Pillar Two Global Minimum Tax Rules

Commentary on Pillar 2 is published by the OECD and the EU is reworking the implementation directive
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...