The Carbon Border Adjustment Mechanism (CBAM) is the European regulation that imposes a reporting obligation and a carbon tax on EU imports of certain goods in order to reduce carbonContinue Reading CBAM Reporting Requirement Begins Oct. 1, 2023
The Dutch legislator is considering changing the Dutch RETT (real estate transfer tax) scheme regarding acquisitions of Dutch real estate via share deals. If this change is indeed implemented, then…Continue Reading Proposed revision of Dutch RETT scheme share deal for real estate acquisitions
Per 1 January 2023, the Dutch RETT (real estate transfer tax) will increase from 8% to 10.4%. Transactions that close after 31 December 2022 will therefore be subject to a 2.4%…Continue Reading Provisional Closing Scheme: Beating the Dutch RETT Increase!
As of 1 January 2023, a set of tax changes will be implemented that may affect one’s Dutch tax position. In addition, changes starting in 2024 have also been announced.Continue Reading RE-STRUC: Tax Changes as of 2023
Tracking the financial covenants in loan documents is a key priority for borrowers in a bear market.
Breach of a financial covenant ultimately may lead to acceleration of the outstanding…Continue Reading Key Priorities for Borrowers in a Bear Market
On Budget Day, 20 September 2022 (Prinsjesdag), the Dutch Ministry of Finance presented its 2023 tax plan (the Proposal). For the proposed bills discussed in this GT Alert…Continue Reading Dutch Presented Tax Measures for 2023
On 16 February 2022, the Netherlands and Colombia signed a tax treaty for the elimination of double taxation and the prevention of tax evasion and avoidance. The Treaty prevents double …
On Budget Day, 21 September 2021 (Prinsjesdag), the Dutch Ministry of Finance presented its 2022 tax plan. For the proposed bills in this plan to have effect, they…
Continue Reading Dutch Presented Tax Measures for 2022
On March 24, 2021, the Netherlands and Germany signed a protocol to amend the tax treaty between the two states (the Protocol). The tax treaty prevents, on the one…
Continue Reading The Netherlands and Germany Amend Tax Treaty
On 16 November 2020, the Dutch government published a protocol to amend the “Convention between the Kingdom of the Netherlands and the Republic of Poland for the elimination of double…
Continue Reading Polish-Dutch Protocol to Revise Income Tax Convention