Insights

The European Court of Justice (ECJ) recently clarified when businesses can start earning interest on VAT refunds delayed by tax authorities.

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.

Does your organization invest in CO2 reduction, energy-efficient technologies and sustainable energy? Then you may qualify for the Energy Investment Allowance (EIA). This is a fiscal scheme that encourages entrepreneurs to invest in energy-saving or sustainable assets

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.

The Court of Justice of the European Union (ECJ) has decided that organizing live streamed interactive sessions, is not subject to VAT of the country where the event takes place. VAT of a customer country will apply to virtual events and livestreaming from the 1st of January 2025.

The Netherlands and Belgium have engaged in a Telework tax treaty to specify under what conditions telework can be deemed a permanent establishment.

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.

The Work-Related Costs Scheme (Werkkostenregeling, WCS) is a scheme that allows employers to provide employees with work-related allowances or benefits.

Are your head office (HO) and/or fixed establishment (FE) members of a VAT group in the EU? Then the services provided between them will no longer fall outside the scope of VAT as of January 1, 2024. This has major implications for your business! What do you need to know and how can you prepare for this properly?

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?