Deze Tax Alert is als volgt ingedeeld: Aanpassing belasting op vermogensrendement (Box 3) Algemene maatregelen Maatregelen voor DGA’s Maatregelen voor de vastgoedsector Maatregelen voor werkgevers Maatregelen voor de vennootschapsbelasting Overige […]
2020 Dutch Budget
Corporate income tax Introduction conditional withholding tax interest and royalties The Budget includes the previously announced legislative proposal to introduce a conditional withholding tax on interest and royalty payments as […]
VAT: implementation of short-term fixes, pending overhaul
This package of proposals is aimed at fixing some practical problems that the market experiences with the current VAT rules. At the same time, it is considered of high relevance […]
Eerst verkopen en dan transformeren, of andersom?
Btw of overdrachtsbelasting, ‘kiezen’ tussen twee kwaden? Fiscaal zijn bij vastgoedtransacties met name de overdrachtsbelasting (2% of 6%) en de btw (21%) van belang. Uitgangspunt is dat de levering van […]
Dutch State Secretary announces changes to anti-abuse rules
Currently it is assumed that the shareholder of a Dutch company, being an intermediate holding company, has valid commercial reasons reflecting economic reality, in case the shareholder has relevant substance […]
Tax driven acquisition financing structure qualified as abuse of law
Requalification to equity Under Dutch tax law, the qualification of the instruments in principle follows the qualification for civil law purposes. Debt is however requalified to equity if the instrument […]
Proposed amendments of the Dutch Mining Act
The above proposal to amend the Dutch Mining Act was published for consultation. We would like to address two specific issues of the proposal below: Widening of the investment allowance […]
Dutch State Secretary of Finance’s 2019 tax road map
Prevention of tax avoidance and tax evasion In the coming months – ultimately by September 2019 – we can expect the legislative proposal for the implementation of the second European […]
Derde plaats voor Susan Raaijmakers in Top 100 Vastgoed Netwerkers
Susan Raaijmakers: “Super leuk, had het helemaal niet verwacht maar wel gehoopt! Afgelopen week kreeg ik al wel hele leuke reacties op mijn LinkedIn van mensen die op mij gestemd […]
Taxand Global Conference 2019 Paris, 15-17 May
However, in recent years we have seen increasing challenges to these norms. This has been manifest in such developments as the US changes of December 2017 and the introduction of […]
Verbouwing rijksmonument, levering nieuw vervaardigde onroerende zaak
Indien sprake is van levering van een nieuw vervaardigde onroerende zaak, dan vindt de levering plaats met BTW. Wanneer sprake is van bestaande bouw, dan is de verkrijger overdrachtsbelasting (OVB) […]