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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.
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.
Starting in 2024, a new law for a global minimum profit tax for internationally operating companies will apply in the Netherlands: the 2024 Minimum Tax Act (Pillar 2).
On the 17th of May 2023, the European Commission put forward the proposals for the reform of the EU Customs Union (‘EU Customs Reform’) to be implemented step-by-step starting in 2028.
As of January 1, 2023, new rules apply to counter the practice of substantial interest holders from borrowing funds from affiliated companies instead of distributing.
On 8 December 2022, the European Commission published a new proposed directive. In this proposal, crypto-asset service providers will be required to report information of crypto holdings of their users to European tax authorities. On 16 May 2023, political agreement was reached between EU Member States. The expected entry into force of the proposed directive is 1 January 2026.
On May 16th 2023, the Council of the European Union (the Council) convened an Economic and Financial Affairs Council (ECOFIN) meeting, during which the finance ministers of the European Union (EU) reached a significant milestone. They achieved a political consensus (general approach) on a compromise text for the Directive on administrative cooperation, which implements the rules of the Organisation for Economic Co-operation and Development (OECD) regarding reporting for crypto assets. Additionally, amendments to the Common Reporting Standard (CRS) were included in this Directive, referred to as DAC8.
In the recent spring, note the Dutch government has announced an amendment in relation to the earnings-striping rule to tackle fragmentation behavior of specifically real estate investors. What does the amendment mean for real estate investors?
The Dutch Minimum Tax Act, also known as Pillar 2, will come into effect on January 1st, 2024. These new rules will be applicable to multinationals with a revenue of over 750 million euro. With the implementation of the global minimum taxation, a lot of (new) administrative obligations will be introduced, including new deadlines and filings. In this memo, we will provide some insight into these filing and deadline requirements.
On December 8, 2022, the European Commission (EC) proposed new rules regarding tax transparency for all service providers facilitating transactions in crypto assets for customers located in the European Union . These rules are in addition to the regulation concerning markets in crypto assets and anti-money laundering rules. What do these new rules mean for you?
In 2013, the province of Limburg founded the Limburg Energy Fund (LEF). This fund was tasked with financing promising projects that focused on energy conservation, sustainable energy generation, the circular economy, and the remediation of asbestos. During
Crazy about chocolate, serious about people: Tony’s Chocolonely is doing everything it can to make the chocolate world 100% slavery-free. Tony’s Chocolonely wants to achieve maximum social impact and Impact House helps them measure their progress so that they can achieve this goal. We love this kind of work!
The context in which libraries used to operate has changed: from primarily lending out books, it has gone to hosting meetings, personal development activities and providing support facilities.
Coastal communities all around the world are threatened by the consequences of climate change. Nature-Based Solutions (NBS) can play an important role in improving coastal resilience, through such means as mangrove restoration, for example.
The DOEN Foundation believes that a green, social and creative society is possible. That is why it contributes to innovative initiatives that bring this goal closer to realisation.