Budget Day Tax Plan 2025
Last Tuesday, September 17th, was Budget Day. Below you can download the Tax Plan Tax Alert. The Tax Plan Tax Alert is divided into the...
Insights
VanLoman provides tax advice & insights. Do you want to know more? Please contact us at info@vanloman.com
The Dutch tax treatment of trusts
Laurens LorThis article discusses the Dutch tax treatment regarding Dutch and foreign trusts. Trusts take various forms, including revocable trusts and irrevocable trusts. In a revocable...
Guidance on Transaction Costs in the Netherlands Raises Questions
Timo BoonThe Knowledge Group Participation Exemption of the Dutch Tax Authority has published guidance on the Dutch tax treatment of transaction costs. In this article Gabriel...
Inward Investment And International Taxation
VanLoman recently collaborated on an in-depth analysis of inward investments and international tax aspects in the Netherlands, published on Lexology. This practical overview provides invaluable...
Dutch dividend withholding tax exemption for share buybacks by listed companies may be abolished by 2025
Gabriël van GelderGabriël van Gelder and Steven den Boer outline the plan to abolish the Dutch dividend withholding exemption on share buy-backs by listed companies as of...
Private Client 2024
Joris BoumaVanLoman is pleased to announce its ongoing contribution to GTDT Private Client for another year. GTDT Private Client 2024 is an extensive quick reference guide...
Marc Oostenbroek and Gabriël van Gelder published an article in Legal Business on Dutch management incentive participation alternatives
This article can be found here: A brief overview of Dutch alternatives for participation structures
Kaders hervorming box 3 worden wederom met potlood gezet
Nicole LennartsBronnen melden dat coalitiepartijen vandaag een compromis hebben gesloten over de toekomst van de box 3-heffing. Het compromis zou inhouden dat verschillende soorten vermogen op...
Private Client Digital Edition
Gabriël van GelderQuick reference guide enabling side-by-side comparison of local insights, including into tax; trusts andfoundations; same-sex marriages; civil unions; succession; capacity and power of attorney; immigration;and...
PE fund is not entitled to VAT recovery due to lack of VAT entrepreneurship
The District Court of Noord-Holland recently ruled in a case about the recovery of VAT on transaction costs by a private equity fund (PE fund)....
Publication of the tax policy- and implementation agenda 2023
Gabriël van GelderTax policy- and implementation agenda On 8 May 2023, the Dutch State Secretary for Tax Affairs sent a letter to the House of Representatives including...
Jochem Kin and Gabriël van Gelder have published an article in Legal Business on the recent Dutch corporate income tax developments on the payments of premiums and pay-outs under W&I insurances.
This article can be found here: Sponsored briefing: Guidance on Dutch corporate income tax treatment of payments of premiums and pay-outs under W&I insurances –...
The European Union adds four jurisdictions to its blacklist of tax havens
Gabriël van GelderOn February 14, 2023, the Council of the European Union (the “Council”) revised its EU list of non-cooperative jurisdictions for tax purposes (the “EU Blacklist”)....
On 24 January 2023, the Dutch State Secretary of Finance published a decree clarifying the scope of Article 8bd of the Dutch Corporate Income Tax Act (“CITA”).
Gabriël van GelderArticle 8bd CITA was introduced on 1 January 2022, as part of the legislation which aims to prevent double non-taxation through transfer pricing mismatches. The...
History of the UBO-register
Toine QuaedvliegPursuant to the fourth and fifth anti-money laundering directives, all EU-member states were obligated to set up a register containing information of the ‘ultimate beneficiaries’...
UBO Trust Register
Maiken RookerAs of November 1, 2022, the Dutch UBO-register for trusts (“the Trust Register”) entered into force. The Trust Register entails that an ultimate beneficial owner...
Quick scan estate planning
Have you built up capital / wealth and do you want control over how your wealth is distributed after you pass away? Your estate planning...
Portal Tax Authorities changes
As of 1 January 2022 it will no longer be possible to submit your VAT return via the ‘old portal’ of the Tax Authorities and...
Utilise the first corporation tax bracket
The current corporation tax rate is 15% on profits up to EUR 245,000 and 25% on the excess over this amount. From next year onwards,...
Utilise the annual gift tax allowance
You can annually gift money tax-free up to the maximum level of the gift tax allowances. In connection with COVID-19, the gift tax allowances have...
Set up a savings company
If you have a lot of savings or low yield assets as a private individual, these are taxed annually for personal income tax purposes (Box...
Do not delay arranging your business succession…
The business succession facility (“BOR”) offers entrepreneurs the possibility of transferring their business to the next generation in a tax-friendly manner, subject to certain conditions....
BOR and the Personal Income Tax Act (substantial interest, Box 2)
If you do not make use of the BOR for personal income tax purposes (“BOR-IB”), gifting a substantial share interest will constitute a taxable alienation...
BOR and the Inheritance Tax Act (gift tax and inheritance tax)
If you do not make use of the BOR for inheritance tax purposes (“BOR-SW”), gifting a substantial share interest to a proposed successor will trigger...
Family structure
Our clients often ask us what is the most flexible and tax-efficient way to transfer their assets to the next generation. This type of transfer...
