News
Tax Newsflash | The Netherlands lowers ESOP taxation for start- and scale ups
As follows from the 2025 Spring Memorandum, published today, the Dutch government is preparing legislation to make the tax treatment of stock options for employees of startups and scale-ups more attractive.
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 [...]
