Article
Tax
Tax Plan 2026: the most important announcements of Budget Day 2025
19 September 2025 -
On Budget Day Sept. 16, 2025, the Cabinet unveiled the tax plans for 2026. What do these proposals mean for you and your company? Our specialists have analyzed...
Article
Corporate & M&A
Renteaftrek geweigerd wegens fraus legis in kader van overnamestructuur door private equity
19 September 2025 -
Op 5 september 2025 wees de Hoge Raad opnieuw een relevant arrest over de aftrekbaarheid van rente in een overnamestructuur. Centraal stond de vraag of,...
Article
Corporate & M&A
Interest deduction denied due to fraus legis in the context of a private equity acquisition structure
19 September 2025 -
On 5 September 2025, the Supreme Court rendered another relevant judgement on the deductibility of interest in an acquisition structure. The central question...
Article
Tax
Legal and tax concerns of transferring IP rights within a group
4 December 2024 -
In this blog, we discuss the positioning of Intellectual Property Rights ("IP rights"), such as copyrights, patent rights and trademark rights, within the...
Article
Tax
Key highlights from the Tax Plan 2024
8 November 2024 -
On Tuesday, September 19, 2023 (Budget Day), the outgoing Dutch Minister of Finance revealed the Tax Plan 2024 in which several tax measures were announced....
Article
Tax
Expansion of compliance obligations for DAC7
8 November 2024 -
As of 1 January 2023, certain digital platform operators are required to collect, verify and report information of sellers on their platform to the tax...
Article
Tax
Dutch legislative proposal on Pillar 2 implementation submitted with Parliament
8 November 2024 -
In our blog of 23 December 2023, we discussed the draft legislative proposal Minimum Tax Law 2024 (“Wet minimumbelasting 2024”). We hereby inform you that the...
Article
Tax
Draft Minimum Tax law 2024
8 November 2024 -
On Monday 12 December 2022 the EU Member States reached an agreement about the EU wide implementation of the rules aimed at introducing a global minimum tax of...
Article
Tax
No longer lengthy, costly and cumbersome withholding tax procedures?
8 November 2024 -
In the current environment, EU Member States often levy withholding tax on dividends and interest paid. Subsequently, this withholding tax paid may be eligible...
Article
Tax
Revamping Transfer Pricing
8 November 2024 -
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals, relates to transfer pricing (“TP Directive”) and aims...
Article
Tax
European corporate income tax base – BEFIT
8 November 2024 -
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals (“BEFIT”) aims to improve efficiency for both corporate...
Article
Tax
European Commission Introduces new rules to prevent the misuse of shell entities
8 November 2024 -
On 22 December 2021, the European Commission proposed new rules aimed against the misuse of shell entities for improper tax purposes. Based on the proposal, EU...
Article
Tax
Court of Justice of the EU: collection of waste solar panels before 2012 not necessarily duty of producer
8 November 2024 -
In a recent judgment, the Court of Justice ruled on the validity of the rules for collecting electronic waste. Besides confirming that the collection duty also...
