Article
NL Law
Decree on tax classification of foreign entities published
On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.
Article
NL Law
The Netherlands’ Budget Day 2024
On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).
Article
NL Law
EU Law
Tax Alert: Update on VAT case law
In this Tax Alert, we address recent case law relating to VAT.
Article
NL Law
EU Law
Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law
On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.