Bronnen 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...
Quick 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...
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)....
Tax policy- and implementation agenda On 8 May 2023, the Dutch State Secretary for Tax Affairs sent a letter to the House of Representatives including...
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 –...
On 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”)....
Article 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...
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’...
As 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...
Have you built up capital / wealth and do you want control over how your wealth is distributed after you pass away? Your estate planning...
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...
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,...
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...
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...
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....
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...
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...
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...