Dutch Court of Appeal confirms: Brazilian IoNE qualifies as dividend under tax treaty
Jochem KinOn 13 March 2025, the Dutch Court of Appeal ruled that Brazil’s “Interest on Net Equity” (IoNE) qualifies as a dividend – not as interest...
Insights
VanLoman provides tax advice & insights. Do you want to know more? Please contact us at info@vanloman.com
Qconcepts and VanLoman join forces in quality platform: independent specialists, shared vision
Laurens LorAs of May 21, Qconcepts – Home of audit, and VanLoman – Trusted partner in tax, are joiningforces in a strategic alliance. Both organizations will...
Inward Investment and International Taxation Netherlands 2025
Gabriël van GelderWe are proud to announce that Gabriël van Gelder, Marc Oostenbroek and Mark Fennis of VanLoman Tax Lawyers have contributed to the latest edition of...
Attention expats: The (tax) consequences of death, cohabitation, registered partnership, and marriage — What you need to know
Sharon van VurenIn recent weeks, we published two articles on the importance of a well-drafted will and the civil and tax implications of various relationship forms. In...
Living together, marriage or registered partnership? Here are the (sometimes unexpected) consequences…
Sharon van VurenLast week, we explained why a well-prepared will is essential. In part 2 of our trilogy, we focus on the civil and tax implications of...
New Case Law on Platform Work for Cleaners
Isa PannekeetOordeel Hoge Raad Op 11 april 2025 heeft de Hoge Raad zich uitgesproken over de arbeidsverhouding tussen schoonmakers en het platform Helpling (dat op 10...
The importance of a well-prepared will: security for the future
Sharon van VurenNo one likes to think about what happens after they pass away. However, it is important to consider how you want your estate to be...
Box 3 in motion: what is really changing?
Julie SimonsThe Dutch tax world has been critically observing developments in the Box 3 tax regime for quite some time. It is now clear that both...
Update: Dutch Supreme Court clarifies definition of “wages” for pseudo-final tax on excessive severance payments
Sebastian HammouniEmployers 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....
Dividend Stripping Sanctioned: No Credit for Withholding Tax Allowed
Gabriël van GelderOn 20 March 2025, the Amsterdam Court of Appeal issued judgments in two related cases concerning dividend stripping (ECLI:NL:GHAMS:2025:810 and ECLI:NL:GHAMS:2025:811). In both cases, the...
No preserving assessment for emigrating expat with significant interest
Julie SimonsOn January 7, 2025, the Court of Appeal of Amsterdam ruled that there is no fictitious disposal when an expat with a significant interest emigrates...
VanLoman ranked in Legal 500 2025
Marc OostenbroekWe are proud to share that VanLoman has been included in the Legal 500 2025 rankings in the category Tax in the Netherlands, Tier 4....
VanLoman excels in Chambers Europe 2025 rankings
Jochem KinWe are pleased to announce our firm’s results in the Chambers Europe 2025 rankings where VANLOMAN Tax Lawyers secured a place in the rankings. This...
Update: Internet Consultation on Lucrative Interest Scheme Started Earlier Than Expected
Jochem KinOn Wednesday, March 5, 2025, the Ministry of Finance launched the internet consultation on two possible alternatives to increase the tax burden on carried interest...
Government Announces Update of Valuation Factors for Gift and Inheritance Tax
Sharon van VurenOn February 5, 2025, State Secretary for Finance, Mr. Van Oostenbruggen, sent a letter to the Dutch House of Representatives regarding the update of valuation...
Private Client Tax Netherlands 2025
Joël DemmerWe are proud to announce that Joël Demmer, Sharon van Vuren and Joris Bouma of VanLoman Tax Lawyers have contributed to the latest edition of...
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...
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
Joël DemmerVanLoman 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
Pursuant 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...
