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Employee participation has moved to the centre stage in the Dutch mid-market and scale-up landscape.
Sustainability reporting is becoming increasingly important. Not only because of the arrival of guidelines such as the Corporate Sustainability Reporting Directive (CSRD) and voluntary standards such as VSME.
A practical guide to building your Climate Transition Plan (CTP) in five steps.
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?
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.
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.