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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...

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

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...

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

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...

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

COVID-19 update (substance requirements during COVID-19 and deferral of DAC6 reporting deadlines until 1 January 2021) and Guidelines published on the Dutch implementation of DAC6

Netherlands, European Union - July 7 2020 The EU Mandatory Disclosure Directive ("DAC6"), introducing a reporting requirement for intermediaries andor taxpayers of certain cross-border...

Tirza Cramwinckel, Charlotte Tolman, Michael Molenaars, Jeroen Smits, Reinout de Boer.

Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy

Netherlands - June 3 2020 This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently...

Charlotte Tolman, Michael Molenaars, Jeroen Smits, Emile Bongers, Reinout de Boer.