Are you dealing with a cyber incident? Contact us 24/7.

Global site
  • Global site
  • Africa
  • Americas
  • Asia Pacific
  • Europe
  • Middle East
Grant Thorton Logo
Grant Thornton Logo Grant Thornton logo
  • Skip to content
  • Skip to navigation
Contact us
EN NL
Sign in
Close Global search
  • Insights
  • Services
  • Industries
  • Events & webinars
  • Careers
  • About us
  • My portal
  • Accountancy & financial advice
  • Advisory
  • Audit & assurance
  • Tax
  • International business
  • Legal services
Accountancy & financial advice Home
  • Financial administration
  • Financial insight
  • Global compliance partnering
  • Outsourcing
CBAM CBAM AHEAD: be ready!
The European Commission introduced the ‘Fit for 55-package’: an European Union that is climate-neutral per 2050 and 55 percent less emission of greenhouse gases in 2030 (compared to 1990).
Advisory Home
  • Corporate finance
  • Cyber risk services
  • Sustainability & impact services
  • Transaction services
  • Valuation, investigation & dispute services
Forensics Digital forensics: when do you need us and how do we go about it?
Digital forensics includes many different subdisciplines: from computer, mobile, and email forensics to more recent technological developments.
Audit & assurance Home
  • Auditing of annual accounts
  • IFRS services
  • Pre-audit services
  • SOx law implementation
GTIL GTIL responds to the sustainability standards proposed in Europe
GTIL has submitted its response to EFRAG on the draft European Sustainability Reporting Standards (ESRS).
Tax Home
  • International corporate tax
  • VAT advice
  • Customs
  • HR services
  • Innovation & grants
  • Tax technology
  • Transfer pricing
International business Home
  • Expand into new markets
  • Expanding your business in the Netherlands
  • Global contacts
Legal services Home
  • Corporate Law
  • Employment Law
  • Specialist Areas
  • Financial services
  • Healthcare
  • Real estate & construction
  • Transport & logistics
Healthcare Home
  • Biotech & life sciences
Tax Dutch taxes on Multi-level marketing income
Recently, the Dutch Court of Appeal Den Bosch, issued a judgment on the tax liability for personal income tax and VAT. This judgment is especially important for participants in Multi-level marketing (MLM).
Transport & logistics Home
  • Maritime sector
Brexit UK Businesses Claiming VAT Refunds in the Netherlands
If you are a UK business, and you have incurred VAT in the Netherlands or any other EU Member State (MS) before 31 December 2020, you can still recover the VAT by submitting an online claim in the UK until the 31 March 2021. Afterwards, UK companies will be able to claim VAT incurred in the Netherlands or other EU MSs under so-called “13th Directive procedure”.
  • Careers Home
  • Working at Grant Thornton
Working at Grant Thornton Home
  • Growth in an international network
  • Varied customer portfolio
  • Culture
  • My Grant Thornton
    • EN
    • NL
    • Sign in Sign in
    • Contact us
    1. Home
    2. Sitemap
    article banner

    Sitemap

    • Insights
      • Case study
      • Topics
        • Brexit
          • Brexit Update: major changes for imports of food products from EU to UK
          • Brexit Update: UK Businesses Claiming VAT Refunds in the Netherlands
          • Brexit and exemption returns of goods
          • Brexit and Call-Off Stocks
          • Businesses claiming UK VAT refunds
          • UK Businesses Claiming VAT Refunds in the Netherlands
          • The Netherlands – the Gateway to Europe for UK businesses
          • VAT and Customs aspects of trade with the Northern Ireland after Brexit
          • The Rules of Origin (RoO) in the Brexit deal
          • EU and UK agree the Brexit deal!
          • Brexit deal: VAT and Customs aspects
          • The Brexit update: HMRC provides more clarity about trade with UK
          • Brexit update: new rules for trade after 2020
          • Trade with the UK: VAT and customs consequences of Brexit
          • Brexit update: UK proposes the Internal market bill
          • Effect to your business of Brexit in 2021: update on MOSS
        • VAT
          • ViDA (3) – new VAT rules for platform economy and e-commerce
          • ViDA: digital reporting based on e-invoicing
          • The European Commission proposes ambitious VAT reforms
          • CJEU rules on applicability of VAT in chain transactions
          • Is VAT payable in 2024 on transactions within the legal entity?
          • EU solutions to IOSS problems approved
          • Information obligation for online platforms
          • CJEU confirms a broad concept of a fixed establishment
          • VAT
          • EU VAT changes for virtual events
          • Take advantage of deferring import VAT in the Netherlands
          • Simplify your VAT when selling B2C via The Netherlands
          • Possibilities to optimize your Dutch VAT if you are in B2B trade
          • New VAT aspects of B2C trade between EU and NI
          • CJEU: VAT is refundable if an invoice is issued late
          • Claim your Dutch VAT over past 5 years
          • Will EU succeed in making VAT compliance easier for businesses?
          • Deadline for 2020 VAT refund claim is approaching!
          • Own staff required for a fixed establishment
          • Major changes for importers of low-value goods into the EU
          • OSS registrations are open in the Netherlands
          • Major changes for sellers via online platforms on 1 July 2021
        • Coronavirus COVID-19
          • Update NOW-scheme June 2021
          • Apply for the Subsidy Fixed Costs (TVL) Q2 2021 from mid-June
          • NOW 3.3: application period starts from 6 May
          • Update COVID-19 measures March 2021
          • Corona: Subsidy Fixed Costs (TVL)
          • NOW 3.2: Application start from 15 February 2021
          • Corona crisis: temporary emergency bridging measure NOW
          • Getting ready for private equity investment
          • Private equity in the mid-market: reshaping strategies for 2021
          • Technology can accelerate a more resilient future for businesses
          • Pause for a pit stop
          • Good governance precedes a healthy recovery
          • Agile operations can thrust businesses ahead
          • Put your people first
          • Raise finance to invest in change
          • Preparing for regulatory changes
          • Preparing for a new competitive landscape
          • Get to know your customers again
          • Delay for new e-commerce VAT rules to 1 July 2021?
          • NOW – Should you reconsider your cost-plus transfer pricing policy?
          • The impact of COVID-19 on transfer pricing
          • The Dutch liquidation loss facility in light of the corona crisis
          • COVID-19’s impact on your cross-border workers
          • Where to focus your business in stressed or distressed conditions
          • Effects of the corona crisis for pensions
          • VAT consequences when cancelling your event?
          • Doing business after corona – future-proof financing for your company
          • How do I quickly and easily increase my cyber resilience?
          • VAT COVID-19 measures
          • Legal aspects of COVID-19
          • Deferment of payment VAT to the Dutch tax authorities
          • Additional relief measures for businesses affected by the coronavirus
          • Dutch government extends support after new corona measures
          • Additional support for companies in the fourth quarter of 2021
        • Managing digital risk
          • How to better manage digital risk
          • A to Z guide to cyber risk management
          • Technology is no silver bullet
          • Time to merge cyber security and data privacy
        • Sustainability
          • Sofinnova Partners Strengthens Its Responsible Investing Strategy with the Introduction of an ESG Maturity Model
          • CSRD issues mandatory sustainability reporting for thousands of companies
        • Quality and transparency in reporting
          • Lease incentives
          • Example Financial Statements 2020
          • IFRS News 2019
          • Interim consolidated financial statements 2020
          • IFRS 3 - Definition of a Business
          • Example Financial Statements 2019
          • IFRS 16: Presentation and disclosure
          • IFRS 16: Lease payments
          • IFRS 16: Sale and leaseback accounting
          • IFRS 16: Transition choices
          • Navigating the Changes to IFRS for CFOs 2018
          • IFRS 16: Definition of a lease
          • IFRS 16: Interim periods
          • IFRS 16: Understanding the discount rate
          • IFRS News - Q4 2018
          • Example Financial Statements 2018
          • Accounting for client money
          • IFRS News - Q3 2018
          • IFRS 16 - Prepare for lease accounting changes
          • Conceptual Framework for Financial Reporting
          • Interim consolidated financial statements 2018
          • IFRS News - Q2 2018
          • IFRS News - Q1 2018
          • Navigating the changes to IFRS for CFOs
          • IFRS 15: 'Revenue from contracts with customers'
          • IFRS 9: Financial instruments
          • IFRS 16: Lease accounting
          • Example Financial Statements 2017
          • IFRS News - Q4 2017
          • IFRS News - Q3 2017
          • IFRS News - Q2 2017
        • Budget day 2020
          • Budget Day 2022: International tax aspects
          • Tax Plan 2021: international tax aspects
          • 2021
            • Tax Plan 2022: international tax aspects
      • Research
        • M&A half-yearly dealtracker logistics & transportation
        • Digital taxation risks double taxation for all businesses
        • M&A half-yearly dealtracker high tech industry
        • M&A half-yearly dealtracker digital agency & marketing services
        • M&A half-yearly dealtracker food, beverage & agriculture sectors
        • Thriving in 2019’s global economy
        • Findings of the Foreign local hire survey
        • Dealtracker Q3 2018: M&A in food, beverage and agriculture sectors
        • Dealtracker Q3 2018: M&A in digital agencies & marketing services
        • Dealtracker Q3 2018: M&A in the High Tech industry
        • Dealtracker Q2 2018: M&A in food, beverage and agriculture sectors
        • Dealtracker Q2 2018: M&A in digital agencies & marketing services
        • Dealtracker Q2 2018: M&A in the High Tech industry
        • Dealtracker Q1 2018: M&A in the High Tech industry
        • Dealtracker Q1 2018: M&A in digital agencies & marketing services
        • Dealtracker Q1 2018: M&A in the food, beverage and agriculture sectors
        • Seeing the big strategic picture
        • Dealtracker 2017: M&A in the high-tech sector
        • Dealtracker 2017: M&A in the digital agency / marketing sector
        • Dealtracker 2017: M&A in the food, beverage and agriculture sectors
        • A smarter way to get deals done – international survey
        • Mergers and acquisitions in High Tech Holland
        • Women in business 2017
        • European M&A activity 2016
        • A seller's market set to continue after a big year for M&A
      • Articles
        • Digital forensics: when do you need us and how do we go about it?
        • ATAD III Update: European Parliament publishes further proposed amendments
        • International Tax Rules Playing Catch Up With The Digital Transformation Of The Global Economy
        • GTIL
        • The debt-equity bias reduction allowance (‘DEBRA’): the removal of the tax driven debt-equity bias?
        • Important EU VAT reforms gain support by the member states as well as by the European Parliament
        • The Two-Pillar approach – a radical change to the current international tax landscape
        • The final blow to EU shell companies?
        • Transfer pricing alert 2022
        • Introduction of public Country-by-Country Reporting in the EU
        • Intrastat declarations: important changes as of 2022
        • Apply for the TVL Q3 2021 from 31 August 2021
        • Work-related expenses scheme (WKR)
        • DAC7: new regulations to increase tax transparency in the digital economy
        • Help with Ultimate Beneficial owner UBO registration
        • Netherlands issues consultation regarding plans to adjust Dutch tax qualification of entities
        • Major changes on 1 July 2021 in rules for retailers selling online across the EU
        • Consultation to counter tax avoidance by transfer pricing mismatches
        • Grant Thornton Netherlands and Advance Tax Group create with strategic partnership one-stop-shop for tax automation data management solutions
        • All you need to know about the UBO register
        • Withholding tax on interest and royalties
        • Prevent fraud: how to recognise the fraudster?
        • European Union and China Comprehensive Agreement on Investment
        • New salary criteria for knowledge migrants as of 2019
        • Important changes in Intrastat declarations as of 2021
        • Mandatory reporting obligation for cross-border tax arrangements (MDR/DAC6)
        • Sustainability as strategy: How mid-market businesses can adapt for long-term success
        • Brexit immigration update
        • Netherlands: The hybrid mismatch documentation requirement
        • Exit tax on dividends
        • Job related investment discount (BIK)
        • The new mandatory disclosure rules
        • The EU Mandatory Disclosure Rules (DAC 6) – How to prepare & comply
        • VAT and online sales in 2021: more convenient due to One-Stop-Shop
        • Dutch tax system and planning opportunities
        • VAT and online sales in 2021: a lot of changes
        • Introduction of a withholding tax on interest and royalty payments to low-tax jurisdictions per 2021
        • Tax resilience amid global disruption
        • Stricter substance requirements for service companies applicable as of 2021
        • Notification obligation in the Netherlands
        • Pro-rata deduction for non-resident taxpayer if the 90% requirement is not met
        • EU allocation rules remain applicable for 12 months after no-deal Brexit
        • Grant Thornton co-hosted the 2019 Dutch Confucian Entrepreneur Forum
        • Cloudy with a chance of complacency
        • What is the impact of current Brexit developments on VAT and customs?
        • Will my tax losses still have any value in the future?
        • 2020 Tax Plan International tax
        • New employment legislation 2020
        • Update Dutch Controlled foreign companies
        • How do the new PE rules in the MLI work?
        • Mobility perspectives 2019
        • Proposed revision of the Dutch tax ruling practice
        • Mobility Perspectives - December 2018
        • Dividend tax to remain
        • Transitional measures for shorter term 30% ruling
        • No change on 30% ruling in Budget day proposal
        • Abolishment dividend withholding tax, reduction CIT rate and ATAD implementation
        • Subsidy for SME enterprises through Brexit vouchers
        • Taxing the digital economy
        • Global mobility update - September 2018
        • Impact of the GDPR on your Global mobility function
        • Review of China desk seminar: overcoming cultural differences
        • Obligation of the occupational health service or occupational physician as of 1 July 2018
        • No transitional measures for shortening duration 30% ruling
        • Transfer pricing guide 2018
        • Global mobility update - May 2018
        • Duration of the 30% ruling to be shortened from 8 to 5 years
        • The changing global mobility landscape
        • Transport and logistics sector expects chaos after Brexit
        • European Commission published its EU digital tax package
        • Dutch taxes on Multi-level marketing income
        • Dutch group taxation in breach with EU freedoms
        • New notification obligation on declared dividend for Dutch resident entities
        • Global mobility update - February 2018
        • Increase in salary conditions 30% ruling as of 2018
        • AccessData partners with Grant Thornton to offer hosted legal investigations solution in Europe
        • Bitcoin hits $10,000, what about cryptocurrency and taxes?
        • Risks when cross-border hiring in and out of labor
        • New work permit rules for non EU/EER-nationals working in the Netherlands
        • New tax rules and its effect on corporations with globally mobile employees
        • Further cut in 30% ruling
        • Have you prepared your transfer pricing documentation?
        • New Dutch Coalition agreement: Corporate Income tax and Withholding Tax on dividends aspects
        • Changes in EU VAT system: will it finally happen?
        • Important expansion Dutch dividend withholding tax exemption
        • BEPS multilateral instrument
        • How to align human capital with global business objectives
        • US tax reform: The time to get prepared is now
        • Submit a subsidy request work experience 2017 before September 15
        • Penalty increase for CbC in the Netherlands
        • Mortgage interest deduction if you live outside the Netherlands
        • BEPS: Successes and setbacks
        • Getting up to speed with VAT/GST in emerging markets
        • New salary criteria 30%-ruling for 2017
        • Navigating the Changes to IFRS for CFOs
        • BEPS: Tax changes for mobile employees
        • CbCR notification term extended till September 1, 2017
        • New social security treaty between the Netherlands and China
        • The impact of the OECD BEPS tax plan
        • European Commission: proposal reduced VAT rates on e-books
        • Work permit required again for Japanese employees
        • Potential financial reporting implications of 'Brexit'
        • EU adopts automatic exchange of CbC reporting
        • Where to grow your business
        • Keeping it in the family
        • IFRS: a route to growth
        • The anti-deforestation regulation: the trees, the forest and the impact
      • Insight Search
    • Services
      • Accountancy & financial advice
        • Financial administration
          • Online bookkeeping
        • Financial insight
          • Cashflow forecast
          • Financial dashboard
          • Financing
        • Global compliance partnering
        • Outsourcing
          • Parttime controller
          • Consolidated accounts
      • Advisory
        • Corporate finance
          • Selling a business
          • Buying a business
          • Funding & finance
          • Management buy-out
          • Valuation (buy/sell context)
        • Cyber risk services
          • Cyber protection & incident response
          • Cyber strategy & compliance
          • Managed cyber
        • Sustainability & impact services
        • Transaction services
          • Due diligence buy-side
          • Vendor due diligence
        • Valuation, investigation & dispute services
      • Audit & assurance
        • Auditing of annual accounts
        • IFRS services
        • Pre-audit services
        • SOx law implementation
      • Tax
        • International corporate tax
        • VAT advice
        • Customs
        • HR services
          • Global mobility services
            • Dutch 30% ruling
            • Immigration services
            • International (intergovernmental) organisations
          • Pension advisory services
        • Innovation & grants
          • WBSO subsidy
        • Tax technology
          • Tax control framework
          • VAT-checker
          • Work related costs scheme checker
        • Transfer pricing
      • International business
        • Expand into new markets
        • Expanding your business in the Netherlands
        • Global contacts
          • Dutch Asian desk
          • German desk
      • Legal services
        • Corporate Law
        • Employment Law
        • Specialist Areas
          • Mergers & Acquisitions
          • Insolvency Law
          • Privacy & ICT Law
          • Transport & logistics
          • Real Estate and Tenancy Law
          • Health Law
          • Sustainability
    • Industries
      • Financial services
      • Healthcare
        • Biotech & life sciences
      • Real estate & construction
      • Transport & logistics
        • Maritime sector
    • Events & webinars
      • Experiences of the new EU e-commerce VAT regulation
      • Global Developments in International Tax
      • Webinar: E-commerce - do’s and don’ts for VAT and customs purposes
      • Webinar: E-commerce - do’s and don’ts for VAT and customs purposes
      • Webcast: ATAD 3, what is the impact to your group?
      • Tax insights for network marketing companies
      • Invitation to the first Grant Thornton Retail Business Event in Düsseldorf
      • Registration page
    • Careers
      • Working at Grant Thornton
        • Growth in an international network
        • Varied customer portfolio
        • Culture
    • About us
      • Why Grant Thornton?
        • Grant Thornton International Ltd
        • International business centre
        • Vision & ambition
        • Quality
      • Culture and values
      • Management and governance
        • Executive Board
        • Supervisory Board
      • Chamber of commerce registration
      • CSR
    • My portal
      • My Grant Thornton
    • Twitter icon
    • LinkedIn icon
    • Grant Thornton on Youtube
    CONNECT
    • Contact us
    • Submit RFP
    • Meet our people
    ABOUT
    • About us
    • Career
    • Offices
    • Press releases
    LEGAL
    • Disclaimer
    • Privacy & cookie statement
    • Sitemap

    © 2023 Grant Thornton Accountants en Adviseurs B.V., Grant Thornton Specialist Advisory Services B.V., Grant Thornton Forensic & Investigation Services B.V., Grant Thornton Expatriate Services B.V. and Grant Thornton Financial management advisory B.V. - All rights reserved. “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Accountants en Adviseurs B.V., Grant Thornton Specialist Advisory Services B.V., Grant Thornton Forensic & Investigation Services B.V., Grant Thornton Expatriate Services B.V. and Grant Thornton Financial management advisory B.V. are member firms of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

    Sign In Popup Title Close
    Sign In Popup Title