Insights

Are there any Mutual Funds present within your organisation’s group structure that qualify as non-transparent? If so, take into account the proposed changes in transparency rules for Mutual Funds as per 1 January 2025. What will change and how do you prepare for it?

Do you receive dividends? If so, take into account a number of measures to improve the approach to dividend stripping, which involves avoiding dividend tax.

Differences in qualification of legal entities between different jurisdictions can lead to hybrid mismatches. To prevent these mismatches, two measures were proposed on Budget Day 2023: changes to the qualification of (foreign) legal forms and the abolishment of the consent requirement. What do these measures mean for you and what should you do now?

The gift deduction for non-profit organisations (ANBIs) in corporate income tax is about to be abolished. At least, if it is up to the outgoing State Secretary of Finance. The abolition should simplify the treatment of donations by BVs to ANBIs. Why this proposed abolition and what are the possible consequences?

Are you a property investor in the construction sector? On Budget Day in 2023, more was announced about the changes to the concurrent exemption on share transactions. What changes are these and how will this affect you on the real estate transfer tax (REIT)?

On Budget Day, the government announced several modifications in the realm of the Energy Investment Allowance (EIA) and energy taxes. What changes should you consider from 2024? We have outlined them for your reference.

What is the VAT deduction when goods are imported into the EU for the purpose of lease? And is the import VAT deductible by the lessee of said goods? The VAT Committee has recently published working papers (number 1061 and number 1064) on this topic. This article offers you the insights and information you need.

On 12 September 2023, the European Commission published the “Business in Europe: Framework for Income Taxation” (BEFIT) proposal. The BEFIT proposal consists of a new corporate income tax system and new transfer pricing rules. With the new corporate income tax system rules, the European Commission tries to align the corporate income tax bases of multinational groups that operate in the EU. When adopted, BEFIT will replace the current corporate income tax systems of EU Member States for certain EU based entities. In this alert, we will guide you trough the most important topics of BEFIT.

On the 12th of September 2023, the European Commission introduced the BEFIT initiative, also referred to as "the Proposal.". This initiative acknowledges the discretionary interpretations and implementations of the principle-based OECD Transfer Pricing Guidelines by Member States, resulting in tax uncertainty, escalated compliance costs, legal disputes, and associated fees. Together, these constitute a high risk for double and over-taxation for cross-border businesses and, therefore, act as a barrier within the Single Market. Accordingly, the Proposal aims to harmonize transfer pricing rules across EU Member States by incorporating the arm’s length principle into EU law.

In the world of corporate globalization, sustainability is now a crucial business practice. It affects a company's reputation, profitability, and long-term survival. Sustainability is particularly important in international mobility programs, also referred to as global mobility. This practice is now blending with Environmental, Social, and Governance (ESG) sustainability, presenting new opportunities for businesses. Our organization can assist companies in revising, establishing, or diversifying their global mobility policies while considering ESG principles.

The Dutch immigration authorities (IND) have simplified the process of employing expatriates and immigrants residing in the Netherlands after their schooling.

Is your organization utilizing the Dutch 'group exemption' to prepare a condensed financial statement, allowing for exemption from external audit and the requirement to file with the Chamber of Commerce? Please thoroughly assess and weigh the benefits of these exemptions against potential risks. It's essential to be mindful of the instances where incorrect use of this process has been observed in practice.

This article gives an overview of the latest country developments in e-invoicing and digital reporting. Furthermore, we review the latest EU developments and the reactions to the “VAT in the Digital Age” (ViDA) proposal. The article concludes with a view on expected further developments in e-invoicing and digital reporting and provides tips on how to prepare for the ViDA and e-invoicing.

On June 21, 2023, a new tax treaty between the Netherlands and Belgium was signed and published. The new tax treaty will enter into force after parliamentary approval in both countries. As neighbours in Europe, the Netherlands and Belgium have a lot of trade and transactions between both countries. In this Tax Alert we will highlight the most important changes for international companies.

The Court of Justice of the EU (CJEU) has recently further clarified the concept of a fixed establishment (FE) for VAT purposes in its important decision in the case C-333/20 (Cabot Plastics Belgium SA). On 29 June 2023, the CJEU held that a toll manufacturer in Belgium acting under an exclusive contract did not constitute an FE for its affiliated Swiss principal.

As a company, it is crucial to be aware of your carbon footprint and greenhouse gas emissions, not only for the environment but also for the success of your business.