Tax Law and International Tax Law

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

A new Dutch policy decree clarifies when remote working arrangements may create a permanent establishment for foreign employers, following recent amendments to the OECD Model Tax Convention.

The Fiscal Court of Münster has ruled on a critical question in German reorganization tax law: when assessing whether a contribution in kind qualifies for tax-neutral treatment, should authorities examine the circumstances on the actual contribution date or the retroactive tax effective date? This decision challenges longstanding administrative guidance and could fundamentally reshape how businesses structure tax-efficient reorganizations involving partnership interests and special business assets.

Het nieuwe Nederlandse beleidsbesluit over internationaal belastingrecht verduidelijkt wanneer thuiswerken voor een buitenlandse werkgever kan leiden tot een fiscaal vestigingspunt. De 50%-regel bepaalt of een thuiswerkplek als vaste inrichting wordt aangemerkt, met belangrijke gevolgen voor de winstbelastingplicht van werkgevers. Deze uitleg geldt voor alle belastingverdragen gebaseerd op het OESO-modelverdrag.

At its core, the case concerns a Luxembourg holding company (the “Company”) that had contractually agreed to bear the credit risk on loans managed by a related entity’s permanent establishment located in Luxembourg (the “Branch”), without disclosing this arrangement to the Luxembourg tax authorities (the “LTA”) and without receiving any compensation.

In its decision of 22 July 2026 (case 53194C), the Luxembourg Administrative Court, the Luxembourg court of appeal in tax matters, rendered an important transfer pricing judgment concerning the application of the arm's-length principle to the restructuring of intra-group debt and the deductibility of interest expenses.

Choosing the right visa requires more than a quick chat and good cup of coffee to decide what is best for you, and getting in touch with the right person is the most important step..

Cyprus insurance brokers and Cyprus insurance agents I took the liberty to make this very short video of course to explain to the Third Country Insurance Brokers...

Given the ongoing uncertainty around the UK's Non-Domiciled (Non-Dom) tax regime, many UK resident non-dom's are evaluating the potential impacts and considering their options outside the UK.

Cyprus has introduced a dedicated statutory regime for cryptocurrency taxation, effective 1 January 2026, that taxes gains from crypto-asset disposals at a flat 8% rate. This article examines how Article 20E of the Income Tax Law applies to both individuals and companies, what transactions trigger the tax, and how mining, staking, and losses are treated under the new framework.

Austrian entrepreneurs and investors relocating to Cyprus face a complex web of exit tax rules, residency requirements, and treaty provisions that can either preserve or eliminate significant tax advantages. Understanding Austria's dwelling-based residence test, the section 27 deemed disposal rules, and the new annual reporting obligations for deferred exit tax is essential before departure, as mistakes made during relocation can trigger immediate tax liabilities or preserve unwanted Austrian tax exposure f

Value-Added Tax (VAT) is a key component of Portugal’s tax system. This article outlines the different VAT rates, the rules for the taxation of goods and services, and special considerations for certain types of supplies.