Insights

In this whitepaper, we will inform you about Pillar 2 and how to comply with the obligations flowing from Pillar 2.

The Work-Related Costs Scheme (WKR in Dutch) enables you to provide tax-free benefits to your employees under certain conditions.

Does your organization operate internationally? If so, the recent decree from December 21st 2023 on the taxation in cross-border employment and the interpretation of 'employer' in tax treaties may also have a major impact on you.

Since January 1st, 2022, both entrepreneurs based in the Netherlands and foreign entrepreneurs with a Dutch establishment (registered with the Chamber of Commerce (CoC)) have to submit their VAT returns using eRecognition (eHerkenning) on Mijn Belastingdienst Zakelijk.

Recent amendments have been made to the tax regulations concerning redundancy payments in an international context.

The Organization for Economic Cooperation and Development (OECD) released its report on Amount B of Pillar One. This guidance entails a simplified and streamlined application of the arm’s length principle for routine marketing and sales activities.

This newsletter aims to keep you and your business updated on emerging EU tax developments and the possible implications for businesses.

The European Commission has published new tax transparency regulations (DAC8) that apply to all service providers facilitating transactions in crypto-assets for EU-resident customers.

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 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?