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The Netherlands - Ahead of Exponential Change? Discussion of Recent Changes in Dutch Tax Law
  • Baker & McKenzie
  • European Union, Netherlands
  • May 26 2016

In the past year, the Netherlands has introduced various changes in Dutch tax laws in light of various international tax developments. Consider the


Dutch Fiscal Unity Possibilities Expanded to Brazilian and Mexican Structures
  • Baker & McKenzie
  • Brazil, Mexico, Netherlands
  • May 13 2016

Under Dutch tax legislation, Dutch tax resident sister companies can not form a fiscal unity if their parent company is a resident of a non-European


EU Tax Alert - May 2016 - edition 155
  • Loyens & Loeff
  • European Union, Germany, Netherlands
  • May 9 2016

CJ rules that German legislation that requires credit institutions to disclose information relating to accounts of their dependent branches


Hoge Raad: klein indirect gehouden aandelenbelang kwalificeert voor BOF en een steunstichting moet concreet bepaalde ANBI’s ondersteunen
  • Loyens & Loeff
  • Netherlands
  • April 22 2016

Vandaag heeft de Hoge Raad twee voor de praktijk belangwekkende arresten gewezen. In de eerste zaak besliste de Hoge Raad dat de


Loss from a compulsory sale of shares at a bad leaver price constitutes a negative wage
  • Loyens & Loeff
  • Netherlands
  • April 19 2016

If an employee is obliged on the basis of a stipulation in an agreement with his employer, or with a group company of his employer, to perform a


Nadeel uit verplichte aandelenverkoop bij uitdiensttreding vormt negatief loon
  • Loyens & Loeff
  • Netherlands
  • April 19 2016

Indien een werknemer op grond van een beding in een overeenkomst met (een concernmaatschappij van) zijn werkgever gehouden is om bij beëindiging van


EU Tax Alert - April 2016 - edition 154
  • Loyens & Loeff
  • European Union, Germany, Luxembourg, Netherlands
  • April 18 2016

On 17 March 2016, the CJ delivered its judgment in the case Minister Finansów v Aspiro SA (C-4015). The case deals with the issue whether services


Dutch Supreme Court rules on 150 km-requirement 30-ruling
  • Loyens & Loeff
  • Netherlands
  • April 7 2016

On 4 March 2016, the Dutch Supreme Court ruled on the 150 km-requirement in theSopora case and the reduction rule of the 30-ruling. For taxpayers


Europe & Middle East Quarterly Update - March 2016
  • Baker & McKenzie
  • Austria, Azerbaijan, Belgium, Czech Republic, Ukraine, United Arab Emirates, United Kingdom, Russia, South Africa, Spain, Sweden, Switzerland, Turkey, Kazakhstan, Luxembourg, Morocco, Netherlands, Poland, Qatar, Egypt, France, Germany, Greece, Hungary, Italy
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance


Verlaging energiebelasting laadpalen
  • Loyens & Loeff
  • Netherlands
  • March 24 2016

In een brief van 18 maart 2016 aan de Tweede Kamer geeft staatssecretaris Wiebes aan dat hij uitvoering wil geven aan de motie Van WeyenbergGrashoff