Insights

As of 1 January 2026, crypto service providers in the EU will be required to collect, verify, and share certain data about their users on an annual basis with the tax authorities of the EU Member State in which they are registered for DAC8.

On 15 May 2025, the European Court of Justice (ECJ) issued its landmark decision in Case C-782/23 (Tauritus) on the customs valuation and retroactive price adjustments. The ECJ clarified the approach to customs valuation when the final price of imported goods is determined after their entry into the EU.

Due to technological, generational and other aspects remote working has been here to stay. However, as an employer, approving an employee's request for working remotely from another international location can have severe implications.

Since our inaugural EU Direct Tax newsletter in July 2023, Grant Thornton is pleased to bring you the fourth edition of our review on EU Direct Tax Initiatives. This issue is packed with insights on upcoming developments and their potential impact on your business. Stay informed and ahead of the curve with our latest updates!

The Netherlands has several practical solutions to minimise your compliance burden and optimise your VAT cash flow. If you import via the Netherlands, you can take advantage of the import VAT deferment scheme.

On 2 April, proclaimed “Liberation Day” by President Donald Trump, the United States announced a sweeping package of new tariffs on imported goods. These “reciprocal tariffs” are designed to counter what are seen as unfair duties imposed by other countries.

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms,

This articles gives an overview of VAT for the digital age (ViDA) package agreed by the EU in the end of the 2024. Those new rules mark an important step to more uniform digitized VAT system in the EU.

It is crucial for businesses to take proactive steps to ensure compliance with Pillar Two requirements.

The European Commission introduced the ‘Fit for 55-package’: an European Union that is climate-neutral per 2050 and 55 percent less emission of greenhouse gases in 2030 (compared to 1990).

From January 1, 2025, the regulations regarding correcting VAT returns will change. Have you declared too little VAT (or too much)? Then you are required to correct this within eight weeks of discovery with a supplementary VAT Return.

The Dutch Ministry of Finance published on 10 December 2024 two policy decisions nr. 2024-13975 and nr. 2024-13987 about holding companies' deduction rights and the inclusion of holding companies in the VAT group.

Firms are continuously being drawn by the commercial opportunities presented by sustainability. Consumers want to support brands with strong credentials, while investors are increasingly conscious of the long-term value it can provide. As such, companies are increasingly involved in sustainability principles to achieve goals beyond merely enhancing their reputation.

In the last years we had multiple changes regarding the benefits of the 30% ruling. Per 14 November 2024 the announced changes have been adapted by the House of Representatives (“Tweede Kamer”) as part of the Tax Plan 2025. The Tax Plan 2025 is now subject to the final approval of the Senate (“Eerste Kamer”) which will take place in December.

The Council of the EU officially adopted the FASTER Directive on 10 December 2024. But what is coming up?

Per November 2023 and June 2024, the Netherlands has implemented new changes to the EU Blue Card. There are 5 major changes to the previous EU Blue Card rules.