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Alert Oct. 16, 2019

Tax Alert: ATAD 2

Introduction On July 2, 2019, the Dutch government published a legislative proposal on the implementation of the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") in Dutch tax law. The main objective of ATAD 2 is to ...

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Alert Oct. 1, 2019

Tax Alert: Tax Plan 2020

 Introduction On September 17, 2019, the Dutch government published its Tax Plan 2020 package. The Tax Plan 2020 package introduces various amendments to the Dutch tax laws and includes the following bills: Tax Plan 2020; Other ...

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Alert June 12, 2019

Update: Revised ruling practice 2019

Introduction Following the published letter of 22 November 2018, in which the ruling practice reform had been announced, the Dutch State Secretary of Finance has published a draft policy decree for the renewed ruling practice for ...

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Alert May 20, 2019

Update - Dutch Legislation regarding partnerships

Introduction On 21 February 2019, new rules on partnerships (the “Bill”) were submitted for consultation in the Netherlands. The Bill seeks to modernize current legislation for: (i)                  professional partnerships (maatschappen); (ii)                general/commercial partnerships (vennootschap onder ...

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Alert March 18, 2019

Tax Alert - Internetconsultatie wetsvoorstel ontmoedigen lenen eigen vennootschap van start

Introductie Directeuren-grootaandeelhouders (‘DGA’s’) die bovenmatig geld lenen bij hun eigen vennootschap dienen o.b.v. de Wet Excessief lenen bij eigen vennootschap vanaf 2022 belasting te betalen over leningen die uitstijgen boven EUR 500.000 ...

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By Richard Smeding / Gerwin de Wilde