As of May 21, Qconcepts – Home of audit, and VanLoman – Trusted partner in tax, are joining forces in a strategic alliance.

No one likes to think about what happens after they pass away. However, it is important to consider how you want your estate to be handled in advance. A well-drafted will helps prevent legal or tax surprises down the road. It provides peace of mind, clarity, and prevents potential issues for your loved ones.

The Dutch tax world has been critically observing developments in the Box 3 tax regime for quite some time. It is now clear that both the Recovery Act (Wet rechtsherstel) and the Transitional Box 3 Act (Overbruggingswet) have been rejected by the Dutch Supreme Court.

Employers are, under certain conditions, subject to a tax levy (a ‘pseudo-final’ tax) of 75% on the salary of an employee whose employment is terminated. Recently, the Dutch Supreme Court issued in a case (in Dutch) where the interpretation of the term “wages” in the context of the pseudo-final tax on excessive severance payments was central.

On January 7, 2025, the Court of Appeal of Amsterdam ruled that there is no fictitious disposal when an expat with a significant interest emigrates and has chosen to be treated as a partially foreign taxpayer for box 2 taxation.

We are pleased to announce our firm’s results in the Chambers Europe 2025 rankings where VANLOMAN Tax Lawyers secured a place in the rankings.