Insights

In today's interconnected global economy, the relevance of Anti-Money Laundering (AML) practices cannot be overstated. As financial transactions cross international borders with increasing frequency, the risk of money laundering and financing illicit activities becomes a critical concern for organisations worldwide.

In this blog you will be informed about the latest news on the implementation of a global minimum corporate tax, also known as Pillar Two.

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.

In 2025 several important changes to the immigration and 30% ruling procedures come into play. We have outlined the most important aspects below.

Are you organising a company event, such as an end-of-year or New Year's party? While these events are a great way to enjoy time together, relaxing and expressing appreciation, it is also crucial to keep a close eye on the legal pitfalls.

As the world is transforming quickly, it becomes more important to not only focus on the financials, but also on other stakeholders, including the environment. Forward-thinking companies are already preparing sustainability integration voluntarily recognising the ESG factors, even before such reporting requirements have become obligatory.

You may give your employees untaxed allowances, both in wages and in kind (such as a staff party or a Christmas package). This is arranged through the Work-related expenses scheme (WKR). To be untaxed these allowances must fit in the free space that the WKR allows. In this theme about the WKR, we take a closer look at the risks and opportunities of the WKR.

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?

Even though the VBAR bill Verduidelijking beoordeling arbeidsrelaties (Clarification of Evaluation Assessment of Labour Relations) will probably not enter into force until 2026, it is still a good idea to familiarise yourself with this as an employer and as a self-employed person. This is because from 1 January 2025, the Dutch Tax Administration will increase checks on (potentially spurious) claims of self-employment.

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.

Companies within the scope of CSRD are required to report on material topics transparently. While the CSRD framework does not specifically mention ‘tax’, this does not mean that tax is irrelevant as a reportable entity-specific topic.

On 7 November 2024, the District Court of the North Netherlands ruled that a tax interest rate of 8 percent on an assessment from 2021 is unreasonably high.

The ViDA package has been formally approved by the EU's ECOFIN!

Telework, and for the most part, on a full-time basis, was suddenly thrust upon the world in the context of the Covid-19 pandemic, and firmly established itself.