Insights

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.

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

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.

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 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?

Do you offer your employees the opportunity to acquire stock options in your company? Pay close attention because as of January 1st, 2023, the stock option regime in the Netherlands has changed. In addition, the Tax Authorities' Knowledge Group for payroll taxes has now taken an important position on the valuation of a participation in a publicly traded company. What should you take into account?

As of January 1, 2023, new rules apply to counter the practice of substantial interest holders from borrowing funds from affiliated companies instead of distributing.

On May 16th 2023, the Council of the European Union (the Council) convened an Economic and Financial Affairs Council (ECOFIN) meeting, during which the finance ministers of the European Union (EU) reached a significant milestone. They achieved a political consensus (general approach) on a compromise text for the Directive on administrative cooperation, which implements the rules of the Organisation for Economic Co-operation and Development (OECD) regarding reporting for crypto assets. Additionally, amendments to the Common Reporting Standard (CRS) were included in this Directive, referred to as DAC8.

On December 8, 2022, the European Commission (EC) proposed new rules regarding tax transparency for all service providers facilitating transactions in crypto assets for customers located in the European Union . These rules are in addition to the regulation concerning markets in crypto assets and anti-money laundering rules. What do these new rules mean for you?