Insights

The Netherlands and Belgium have engaged in a Telework tax treaty to specify under what conditions telework can be deemed a permanent establishment.

Open Limited Partnerships (open CVs) and Open Collective Investment Schemes (open FGRs), also known as family funds, are facing significant tax changes.

Grant Thornton's Mobility Perspectives covers various aspects of international mobility, including salary standards for highly skilled migrants in 2024, IND fees for various applications, the 30% ruling for 2024 and changes to the European Blue Card, along with updates on the extension of the Temporary Protection Directive for Ukraine.

Is your company investing in CO2 reduction, energy-efficient technologies, and sustainable energy?

On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.

Are your head office (HO) and/or fixed establishment (FE) members of a VAT group in the EU? Then the services provided between them will no longer fall outside the scope of VAT as of January 1, 2024. This has major implications for your business! What do you need to know and how can you prepare for this properly?

Are you also liable to withholding tax on dividends as of January 1, 2024? Starting from that date, the Conditional Withholding Tax on Dividends Act will be in effect. An additional withholding tax on dividends will apply to low-tax jurisdictions and in cases of abuse. How can you find out if you will be required to withhold, and what should you take into account?

As a result of the European Court of Justice's (hereinafter ECJ) ruling, a reference on the invoice to a VAT-exempt intra-community ABC transaction is no longer sufficient for applying the simplified ABC scheme. In this article you can find the new invoice requirements.

The European Commission proposed a new EU directive for micro, small, and medium-sized enterprises (SMEs) who operate cross-border through permanent establishment.

As an entrepreneur with a BV (private limited company) structure, you may distribute yearly dividends from your BV. These distributions are subject to income tax in box 2. Starting from January 1, 2024, the tax rates in box 2 will change. What does this mean for you?

Do you offer your employees the opportunity to acquire stock options in your company? Pay close attention because as of January 1st, 2023, the stock option regime in the Netherlands has changed. In addition, the Tax Authorities' Knowledge Group for payroll taxes has now taken an important position on the valuation of a participation in a publicly traded company. What should you take into account?

The Court of Justice of the European Union (ECJ) recently decided on the issue of VAT refunds. The ECJ explained under which conditions the buyers of the goods or services can claim undue VAT back directly from the tax authorities. The direct claim may be possible if a seller refuses to correct invoices and pay back VAT charged too much relying on civil law limitations. In addition, a direct claim by a buyer may be possible if national legislation makes it impossible for suppliers to obtain a refund of undue VAT, for example, due to end of statute of limitations periods.

Businesses usually provide goods or services against a payment. However, it sometimes happens that they do things free of charge, for example, to promote their sales or motivate their employees. The Court of Justice of the European Union (ECJ) has lately explained how VAT applies to such free supplies of goods or services. This article looks at the VAT aspects of giving goods away free of charge to promote the activities of a business.

Do your foreign employees benefit from the 30% ruling? Be aware that starting from January 1, 2024, the Dutch Tax Authorities will limit the application of this scheme.

Do you invest private assets using the Exempt Investment Institution (EEI) regime? The government has proposed to amend the EEI-regime as per 1 January 2025. Consequently, you will no longer have the possibility to use the EEI-regime when investing private assets. Why is this change necessary and what are the implications for you?

Is there a real estate Fiscal Investment Institution (FII) within the structure of your organisation? The government has proposed to introduce a ‘real estate measure’ from 1 January 2025. From that moment on, a FII will no longer be allowed to invest in Dutch real estate. Why this modification and how do you properly prepare for it?