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Netherlands
Novagraaf Group
La loi de finance 2024 a créé le statut de jeune entreprise de croissance (JEC), similaire au statut de jeune entreprise innovante (JEI) ces deux statuts offrent de nombreux avantages...
Van Doorne
In our earlier news item, we highlighted the recently published tax policy report from a Dutch independent working group consisting of top public service officials.
Van Doorne
Costs relating to an acquisition or sale of a participation ("transaction costs") are not deductible under Dutch tax law (participation exemption).
Van Doorne
Last week a Dutch independent working group consisting of top public service officials released a comprehensive report...
Loyens & Loeff
De Advocaat-Generaal ("A-G") bij het Europese Hof van Justitie ("HvJ") concludeert in zes zaken dat Nederlandse pensioenfondsen waarschijnlijk...
Alvarez & Marsal
Today, the opinion of the Advocate General ("AG") at the Court of Justice of the European Union ("CJEU") has been released in the six consolidated Dutch pension fund cases.
Loyens & Loeff
Following the recent implementation of the Dutch Tax Plan 2024, in this Automotive Update we will discuss the latest tax developments and expectations in the automotive sector.
Loyens & Loeff
The Netherlands currently applies the ‘similarity approach' to classify foreign entities. In short, this approach means that one looks at the most similar Dutch equivalent of the foreign...
Ius Laboris
Employers in the Netherlands should be aware that in addition to previously announced (expected) legislative changes, the following rules in the HR field have come into effect as of 1 January 2024.
Loyens & Loeff
Yesterday the Dutch Senate voted on the Dutch tax laws as proposed on Budget Day 2023 and the Minimum Tax Act.
Loyens & Loeff
In deze uitgave ‘Fiscaal beleid voor het familiebedrijf in de verkiezingsprogramma's 2023' informeren wij u over de fiscale standpunten van zeventien politieke partijen.
Loyens & Loeff
On 27 October 2023, the Dutch Lower House adopted two amendments to the 2024 Tax Plan to further scale back the so-called '30%-ruling' for foreign employees with specific expertise.
European Union
Alvarez & Marsal
DAC6, which has introduced reporting obligations for certain cross-border tax arrangements, may very well be the most unpopular piece of tax legislation in the EU.
Loyens & Loeff
Due to travel and office restrictions imposed by various governments during the COVID-19 period, working from home became temporarily mandatory. Employees and employers have clearly...
Worldwide
Loyens & Loeff
Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet describes a selection of Pillar Two (‘P2') attention points in M&A tax due diligence (‘DD').
Alvarez & Marsal
On 29 December 2023, the Dutch Ministry of Finance officially updated the list of low-tax and non-cooperative jurisdictions for the year 2024.
Loyens & Loeff
As 2023 nears its end, it is time for our annual tax bulletin. This bulletin focuses on the tax trends and developments we foresee for 2024 and includes tips and takeaways.
Loyens & Loeff
The Netherlands has unique rules when it comes to the classification of foreign entities and limited partnerships ("LPs") for tax purposes. LPs are only considered transparent for Dutch...
Loyens & Loeff
P2 applies to MNE groups with annual revenues of at least € 750M (the ‘Revenue Threshold'). An MNE group consists of entities that the ultimate parent entity (‘UPE')...
Loyens & Loeff
Loyens & Loeff New York regularly posts 'Snippets' on a range of EU tax and legal topics. This is our latest Snippet on the impact of the Dutch conditional withholding tax on dividends...
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