529 results Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules. The response of the Dutch government to the G7 Tax initiative 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 reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework. Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021. Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities. Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate. Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities. Stibbe advises Firmenich on merger with DSM Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich). Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease. Stibbe advises FL Entertainment Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam. The Unshell directive and its impact on Dutch holding structures Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures. Press release: ATB declared bankrupt, Toni van Hees and Job van Hooff appointed bankruptcy trustees On 22 April 2022, Amsterdam Trade Bank N.V. ("ATB") filed for bankruptcy and was declared bankrupt by the Amsterdam District Court. The court appointed A. van Hees and J.E.P.A. van Hooff as bankruptcy trustees. Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands. Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst. Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022. Anaïs Bracqbien Senior Associate Luxembourg Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019 Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019. Pagination Previous page Page 14 Current page 15 Page 16 Page 17 Next page
Stibbe Tax Webinar on Dutch classification rules – update on Dutch FGR’s On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.
The response of the Dutch government to the G7 Tax initiative 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 reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework.
Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021.
Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.
Luxembourg tax authorities issue circular providing guidance on the special real estate allowance On 30 May 2022, the Administration des Contributions Directes published a circular concerning the special real estate allowance. The Circular provides for some guidance on the computation of a special real estate rebate.
Update on Dutch rules on the classification of Dutch and foreign legal entities On 3 June 2022, the Dutch State Secretary of Finance presented the Fiscal Policy and Implementation Agenda for the coming years. In the agenda, he sets out the ambitions in the area of taxation and their implementation by the Tax Authorities.
Stibbe advises Firmenich on merger with DSM Stibbe advises Firmenich, the world’s largest privately-owned fragrance and taste company, on its merger with Royal DSM, to establish the leading creation and innovation partner in nutrition, beauty and well-being (DSM-Firmenich).
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro
Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.
Stibbe advises FL Entertainment Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.
The Unshell directive and its impact on Dutch holding structures Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.
Press release: ATB declared bankrupt, Toni van Hees and Job van Hooff appointed bankruptcy trustees On 22 April 2022, Amsterdam Trade Bank N.V. ("ATB") filed for bankruptcy and was declared bankrupt by the Amsterdam District Court. The court appointed A. van Hees and J.E.P.A. van Hooff as bankruptcy trustees.
Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands.
Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.
Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.
Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri
Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019 Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019.