Dennis Schäfer

Interest deduction: state of play in the Netherlands

European Union, Netherlands - March 15 2023 Tax deductibility of financing expenses has been a focus point of national and EU legislators and non-governmental bodies like the OECD via the Base…

Guido Bentveld, Arco Bobeldijk, Dennis Heijtel, Joost van Helvoirt

Dutch government publishes 2023 Budget - main take-aways for the Dutch real estate market

Netherlands - September 20 2022 In the accompanying letter to the Budget Plan 2023, the Dutch government announced that as per 1 January 2024, REITs (FBI’s - fiscale…

Jérôme Ariës, Michiel Beudeker, Arthur Smeijer, Ynze van der Tempel, Marloes Voorrips, Bartjan Zoetmulder

Dutch Supreme Court refers case on Dutch interest deduction limitation to Court of Justice of the European Union for potential breach of EU law

Netherlands - September 9 2022 In its ruling of 2 September 2022, the Dutch Supreme Court asks the Court of Justice of the European Union (CJ) to clarify whether the Dutch interest…

Arco Bobeldijk, Joost van Helvoirt, Frederieke van de Langerijt, Robert Veenhoven, Rick van der Velden

United States slows down global solution on digital economy taxation and warns against unilateral initiatives

European Union, OECD, USA - June 19 2020 Some newspapers have reported that, in a letter of 12 June 2020 to some European counterparts, U.S. Treasury secretary Steven Mnuchin announced that…

Peter Adriaansen, Pierre-Antoine Klethi, Margriet Lukkien, Jan Bart Schober

Dutch Supreme Court ruled on the non-resident corporate income tax liability of foreign holding companies

Netherlands - February 19 2020 On 10 January 2020, the Dutch Supreme Court ruled on the non-resident corporate income tax liability of foreign holding companies holding an interest…