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
In general, a taxable person is entitled to deduct VAT paid on goods or services insofar as those goods and services are used for their VAT taxable transactions. For the
Continue Reading Project Developer Entitled to Deduct VAT from Costs Partly Beneficial to Third Parties
On Budget Day, 15 September 2020, a number of tax measures were published in the Dutch 2021 Tax Plan that could have an impact on real estate investments in the
Continue Reading Dutch 2021 Tax Bill and Real Estate in the Netherlands
On Budget Day, 15 September 2020, the Dutch Ministry of Finance presented its 2021 tax plan. For the proposed bills to have effect, they first must be approved by Parliament.
Continue Reading Dutch 2021 Tax Bill Presented
On 17 March 2020, the Dutch government announced that exceptional economic measures must be taken in relation to the Coronavirus Disease (COVID-19) crisis. Part of the measures entail the withdrawal
Continue Reading Coronavirus Disease 2019 (COVID-19) – Dutch Government Issues Emergency Measures for Employers and Entrepreneurs
Eén van de pijlers van het Nederlandse “vestigingsklimaat” is van oudsher ons “rulingbeleid”: belastingbetalers kunnen onder bepaalde omstandigheden zekerheid vooraf verkrijgen over hun Nederlandse fiscale positie. Een rulingproces duurt relatief
Continue Reading Nederlands rulingbeleid wordt aangepast
As part of global and European initiatives against tax avoidance, all EU member states are required to incorporate the EU Anti-Tax Avoidance Directive (ATAD) into domestic tax law
Continue Reading Another Interest Deduction Limitation Rule in Dutch Corporate Income Tax Law
In addition to existing global, European, and national initiatives against tax avoidance, the Dutch Ministry of Finance earlier this year announced the introduction of two additional substance requirements in a
Continue Reading Dutch State Secretary Announces Additional Substance Requirements for Certain Dutch Resident Entities