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29 juni 2021

Introductie gerichte vrijstelling loonbelasting voor vergoeding van thuiswerkkosten

28 juni 2021

Geen toepassing 30%-regeling in IB

16 april 2021

Netherlands: new entity classification rules per 2022

On March 29th 2021, the Dutch Ministry of Finance announced a long-awaited overhaul of Dutch entity classification tax rules per 2022 – basically aligning the rules with global standards. The rules include the withdrawal of the ‘unanimous consent requirement’ for tax-transparency classification of Dutch CV and foreign limited partnerships, classifying these entities as tax-transparent by default. It also leads to termination of the Dutch non-transparent CV. Dutch FGR’s in principle also become tax transparent, with an option of electing for a non-transparent tax status in certain situations.

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17 september 2020

Dutch Budget Day Update 2021