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. You will find our publication Tax Plan 2024 Special attached, in which we outlined the most important measures from an international perspective. Please note that the proposals are subject to discussion and approval by the Dutch Parliament.
The District Court of Amsterdam has ruled in three judgments that agreed rent increase clauses in housing are unfair. As a result, the clauses are annulled and past rent increases are reversed. Also, the rent cannot be increased (again) for the remainder of the term of the lease. This has far-reaching consequences for current leases and the marketability of housing complexes. Reason why it is essential for landlords to carefully formulate (new) rent increase clauses.
On 1 September 2023, the EU Mobility Directive will be implemented by means of the adopted legislative proposal. The EU Mobility Directive creates one European framework for cross-border legal mergers, divisions and conversions ("cross-border operation"). Under current law, such cross-border operations are possible, but only a cross-border legal merger is laid down in Book 2 of the Dutch Civil Code. Cross-border divisions and conversions derive their legal force from European legislation and case law.
In the current environment, EU Member States often levy withholding tax on dividends and interest paid. Subsequently, this withholding tax paid may be eligible for a refund based on tax treaties. The procedures for such refunds can be problematic in practice and differ significantly per Member State. The European Commission has now proposed new rules in order to streamline and simplify withholding tax procedures in the EU. In addition, these rules aim to prohibit the abuse of refund procedures. The current proposal only applies to publicly traded shares and, where applicable, interest from publicly traded bond.
In part 2 of this blog series, we delve into the scope of license agreements. In particular: Are there geographical boundaries to licenses and can licenses be limited to specific acts of use, sectors, and applications?
In part 1 of this blog series, we will describe the nature of a license agreement: what does a license agreement entail and what rights can be licensed?
Will you be sending your employees to work abroad on a project or for a fixed number of days a week? Alternatively, are you an employee yourself and do you find yourself in such a situation? In either case you may always want to check whether this will give rise to tax and/or social security obligations for the relevant employee in the country in which they will be working. Below you can read about the situations which should set alarm bells ringing.
The mere branding of luxury goods does not suffice to protect the luxurious image of goods. Registration, enforcement and contracts are key...
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 legislative proposal is no longer in draft and has been sent to the Dutch House of Representatives on 31 May 2023. Once accepted, it will be reviewed in the Dutch Senate before entering into force.
On 25 November 2022, the NOS published an article about three asylum seekers who gave the IND (the immigration and naturalization service) an ultimatum to issue a BSN (the citizen service number). In that article, the asylum seekers (wrongly) assumed that the IND is in charge of that and that it isn’t allowed to work in the Netherlands without a BSN. In this blog series, we will explain how a migrant worker can work in the Netherlands without a BSN. In our second blog, we discuss the question of how to deal with an employee without a BSN for tax purposes.
On 25 November 2022, the NOS published an article about three asylum seekers who gave the IND (the immigration and naturalization service) an ultimatum to issue a BSN (the citizen service number). In that article, the asylum seekers (wrongly) assumed that the IND is in charge of that and that it isn’t allowed to work in the Netherlands without a BSN. In this blog series, we will explain how a migrant worker can work in the Netherlands without a BSN. In our third blog, we discuss whether the anonymous rate can be corrected retrospectively, after the migrant worker has obtained his BSN, for example.
The annual rankings of The Legal 500 Europe, Middle East & Africa have been announced. Dirkzwager is again represented in the prestigious Legal 500 this year. We warmly congratulate the lawyers involved for this outstanding achievement.
