Netherlands: Tax Authorities

Subscribe
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Dutch Supreme Court: No Legal Redress For Box 3 For Non-Objecting Taxpayers
The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.
Netherlands Tax
LL
Loyens & Loeff
Article
European Commission Proposal For A Recast Of The Directive On Administrative Cooperation
The European Commission has proposed a comprehensive recast of the Directive on Administrative Cooperation, consolidating DAC1 through DAC9 into a single legal framework. This legislative initiative aims to streamline and strengthen the EU's administrative cooperation mechanisms in direct taxation, with significant implications for compliance frameworks across member states.
European Union Tax
LL
Loyens & Loeff
Article
Permanent Establishments Series #1: Remote & Hybrid Working – New York Office Snippet
As remote work becomes standard practice for US multinational enterprises with European employees, the question of whether home offices can trigger permanent establishment obligations has evolved from a theoretical concern to a pressing compliance issue. The OECD's November 2025 guidance introduces a 50% working-time threshold and commercial reason test that fundamentally reshapes how companies must evaluate cross-border tax exposure. Understanding these new parameters is essential for US businesses operati
Netherlands Tax
LL
Loyens & Loeff
Article
Challenges To Pillar 2 And The Tax Control Framework
The European Union's Pillar 2 tax framework imposes a minimum 15% effective tax rate on multinational groups with consolidated turnover exceeding EUR 750 million. This comprehensive analysis explores how organizations must adapt their tax control frameworks to meet the complex requirements of the Global Anti-Base Erosion rules, including enhanced governance, adjusted reporting processes, and international coordination mechanisms.
Netherlands Tax
GGI Global Alliance
See more

Latest Videos

See more