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Alert Oct. 13, 2020

Tax Alert: Legislative proposals on amendment CIT loss set-off regime and on Job-related Investment

Introduction On 5 October 2020 the government presented two Memoranda of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memoranda had been previously announced on Budget Day and ...

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By Richard Smeding & Gerwin de Wilde


Alert Oct. 13, 2020

Tax Alert: expansion of the substance requirements for Dutch resident financial service companies

Introduction Effective as of 2014, The Netherlands applies by means of a decree (Uitvoeringsbesluit internationale bijstandsverlening bij de heffing van belastingen, hereinafter: the Decree) certain minimum substance requirements for so-called financial service companies - i.e. Dutch ...

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By Richard Smeding & Gerwin de Wilde