News
ORA judgment: New tax insights for financial instruments
Gerard van der Linden and Axel Nielsen analysed the recent ORA judgment (ECLI:NL:HR:2024:706). This judgment changes the qualification of financial instruments such as SAFEs, convertible loans and AT1 instruments.
Important rulings by the Supreme Court on Box 3
Here are the four main conclusions: Box 3 in violation [...]
VAT revision period for real estate services
The Dutch government (again) considers introducing a VAT revision period for services related to real estate.
