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...
22 December 2021

Tax proposals in the coalition agreement

On 15 December, the VVD, D66, CDA and ChristenUnie parties presented their plans in the coalition agreement. One of the ambitions is to simplify and reform the tax system, which resulted in the announcement of changes in the tax regulations. Below...
8 December 2021

Corona Economic Support Measures in Q4 2021

On Friday 26 November 2021, the government announced new corona measures for a minimum period of three weeks. To assist affected companies, the government will considerably expand the economic support package. This Newsflash outlines the NOW 5, TVL...
1 December 2021

Are you making the most of the WKR this year?

The Work-Related Costs Scheme (WKR) became compulsory for all employers on 1 January 2015. The idea behind the WKR is simple. All allowances and benefits in kind to your employee are considered wages and are, in principle, taxable.
12 November 2021

No VAT Fixed establishment in absence of ‘own qualifying staff’

Where VAT is concerned the existence of a fixed establishment is of major importance when determining where a service is taxable. Entrepreneurs would do well to determine whether or not they have a VAT fixed establishment and to know when real...
1 November 2021

Measuring behaviour improves compliance and risk prevention

For some years now, solid and reliable research has been carried out to gain insight into behavioural risks. The aim is to prevent future problems with pro-active interventions. This movement towards risk prevention is an important part of the...
11 October 2021

Global tax policy developments continue to be clearer

On October 8, 2021, the OECD followed up on its July 1, 2021, announcement to reform international taxation and to address the tax challenges arising from the digitalization of the economy.  
7 October 2021

Amendments to the Dutch Tax Plan 2022 – increase of Dutch CIT rate and tightening of interest deduction limitations

Introduction On the 21st of September the Tax Plan 2022 has been presented to the Dutch parliament. During the debates the following days a resolution has passed parliament on the 23rd of September to amend the recently presented Dutch Budget for...
1 October 2021

RSM Corporate Finance advises in the sale of Zaurus to Main capital backed Enovation

RSM Corporate Finance assisted the shareholders of Zaurus during the transaction process in entering into a strategic partnership with Main Capital backed Enovation. The closing took place on Friday 1 October at Loyens en Loeff in Amsterdam.
e-Recognition required for VAT returns from 2022 onwards
28 September 2021

Working with eRecognition from 2022 onwards

As from 2022, eRecognition with confidence level 3 will be required to file VAT returns . The government does not issue eRecognition. You will need to purchase this yourself from one of the approved suppliers. The application may take several days,...