On Wednesday, March 5, 2025, the Ministry of Finance launched the internet consultation on two possible alternatives to increase the tax burden on carried interest...
Employers are, under certain conditions, liable for a tax levy of 75% on the salary of an employee whose employment is terminated. Recently, Advocate General...
On February 5, 2025, State Secretary for Finance, Mr. Van Oostenbruggen, sent a letter to the Dutch House of Representatives regarding the update of valuation...
We are proud to announce that Joël Demmer, Sharon van Vuren and Joris Bouma of VanLoman Tax Lawyers have contributed to the latest edition of...
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...
This article discusses the Dutch tax treatment regarding Dutch and foreign trusts. Trusts take various forms, including revocable trusts and irrevocable trusts. In a revocable...
The Knowledge Group Participation Exemption of the Dutch Tax Authority has published guidance on the Dutch tax treatment of transaction costs. In this article Gabriel...
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...
Gabriël 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...
VanLoman is pleased to announce its ongoing contribution to GTDT Private Client for another year. GTDT Private Client 2024 is an extensive quick reference guide...
This article can be found here: A brief overview of Dutch alternatives for participation structures
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...
