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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 ...

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 ...

By Richard Smeding & Gerwin de Wilde

Alert Oct. 13, 2020

LEGAL ALERT: REFORM IN DUTCH BANKKRUPTCY LAW

By N. André de la Porte, M. van Buuren & H. Mouthaan

Alert Sept. 28, 2020

LEGAL ALERT: Dutch entities are now required to register their ultimate beneficial owners (UBOs)

Short recap and introduction With reference to an Alert posted July 10, 2020, the Dutch Implementation Act (the “Implementation Act”) regarding the registration of ultimate beneficial owners of entities (“UBOs”) entered into force on September 27 ...

By Neill André de la Porte & Maarten van Buuren

Alert Oct. 15, 2020

Tax Alert: Tax Plan 2021

Introduction On September 15, 2020, the Dutch government published its Tax Plan 2021 package. The Tax Plan 2021 package introduces various amendments to the Dutch tax laws and includes the following bills: Tax Plan 2021; Other ...

By Richard Smeding & Gerwin de Wilde