Insights

The Belgian presidency of the European Union will conclude in June 2024, and Hungary will take over the role until the end of the year. Considering the results of the June elections, it remains to be seen which EU direct tax initiatives will be prioritized and addressed.

On the night of May 15-16, 2024, the new cabinet, consisting of PVV, VVD, NSC and BBB, reached an outline agreement and presented their budget plans. This agreement places much emphasis on tax cuts and livelihood security.

Biodiversity is declining worldwide. This is currently one of the biggest challenges and one that has major consequences. Not only for our global ecosystems, but also for companies in all kinds of sectors. In fact, biodiversity plays a vital role, also for your business.

On April 18th, 2024 the Court of Justice of the European Union (ECJ) delivered a judgment in case C-68/23 (M-GbR vs Finanzamt O) clarifying the VAT treatment of vouchers. These clarifications are welcome since VAT treatment of vouchers is subject to many uncertainties. This applies even after the EU voucher directive came into force on January 1st 2019.

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

Integrating a sustainable HR policy is crucial for businesses that value attracting and retaining personnel. With a sustainable HR policy, you can engage motivated and loyal employees for the long term. But what does a sustainable HR policy entail?

With all the periodic updates in leave entitlements...are you still able to oversee the different types of leave? What rights do your employees have, and what does this mean for you as an employer?

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

It's a common occurrence in almost every company: employees working hard on important projects, sometimes outside regular working hours. What do you do with those extra hours? In this article, we outline the rules regarding overtime and its compensation.

The European Court of Justice (ECJ) ruled that it is important to identify your sellers or customers, so you can identify if you are entitled to either a VAT deduction on your purchases, or a VAT exemption on your sales. Furthermore, the Dutch Supreme Court ruled that a seller is required to identify its customers, to be able to apply a reverse charge on its sales.

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.

The Environmental Investment Allowance is an interesting fiscal scheme, that allows you to invest in environmentally friendly business assets, while benefiting from tax advantages.

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.