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Dirkzwager actively shares knowledge with everyone who requires legal or tax-related information. Why? In order to improve our services and to extend our network. Sharing knowledge is power. It provides a client with understanding and makes collaboration and the provision of advice more targeted. Sharing knowledge constitutes the basis of all that we do.
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No longer lengthy, costly and cumbersome withholding tax procedures?

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.

Dutch legislative proposal on Pillar 2 implementation submitted with Parliament

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.

Draft Minimum Tax law 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 15% on profits of multinational enterprises. The Committee of Permanent Representatives approved the draft EU Directive prepared for this purpose and submitted it with the Council to be formally adopted in a further written procedure. The Directive provides for the European implementation of the initiative agreed on by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting in October 2021 as part of its “Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy”. Member States are required to implement the Directive into their national law by 31 December 2023 at the latest. The Netherlands was anticipating this and had already shared a draft Bill introducing an entirely new law, the Minimum Tax Law 2024 (“Wet minimumbelasting 2024”) for input from the general public in an online consultation. This blog summarizes key aspects of the Dutch implementation proposal and how multinationals should prepare.