Maarten de Bruin

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The response of the Dutch government to the G7 Tax initiative

Netherlands, OECD - June 22 2021 On 14 June 2021, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement…

Reinout de Boer, Maurits van Dijk, Michael Molenaars, Jeroen Smits, Charlotte Tolman

Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax

Netherlands - November 17 2020 On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with…

Reinout de Boer, Wouter van den Goorbergh, Stephanie Kleefstra, Michael Molenaars, Jeroen Smits

Public consultation additional source taxation

Netherlands - September 29 2020 On 25 September 2020, the under minister of Finance released a draft legislative proposal open for public consultation until 23 October 2020. The…

Reinout de Boer, Michael Molenaars, Raymond Roumen, Jeroen Smits, Charlotte Tolman

The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses

Netherlands - September 17 2020 In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands…

Reinout de Boer, Mieke Lavreysen, Michael Molenaars, Jeroen Smits, Charlotte Tolman, Thijs van Vliet

Emergency Act on Conditional Final Dividend Withholding Tax Levy submitted to Dutch parliament

Netherlands - July 15 2020 On Friday 10 July 2020, a member of the Dutch opposition party Groenlinks has submitted an initiative legislative proposal for a Conditional Final…

Reinout de Boer, David de Groot, Michael Molenaars, Jeroen Smits, Charlotte Tolman