News

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.

Here are the four main conclusions: Box 3 in violation [...]

The Dutch government (again) considers introducing a VAT revision period for services related to real estate.

The VanOlde team is looking forward to catching up with [...]

Yesterday was Budget Day in NL with several tax proposals [...]

Today was Budget Day in the Netherlands with the following [...]

Today, the Dutch State Secretary of Finance (SSF) announced his [...]

Very proud that our young tax boutique worked on this [...]

Today, the legislative proposal "Minimum Tax Law 2024" was presented to Parliament. The bill includes a joint and several liability for all group companies worldwide.

Today, the Dutch government published its tax agenda with the [...]

Last Friday, the Dutch government presented its Spring Memorandum which includes several relevant plans for the real estate industry.

Today, the Dutch State Secretary of Finance published a consultation [...]

Yesterday, the Dutch Ministry published a decree to narrow the [...]

Yesterday, the EU member states reached an agreement to implement [...]

Today’s decree deals with the situation of a disregarded Dutch [...]

Yesterday, an updated ATAD2 decree has been published providing relief for a common situation in which anti-hybrid rules (ATAD2) resulted in double taxation.

Today is budget day in NL with several tax proposals published. Some highlights, read more...

Today, the SC ruled that the application of article 10a CITA 1969, in cases where intercompany loans are used to finance the external acquisition of shares, is in its view compatible with EU law.

Last Friday, the Dutch State Secretary of Finance advised against a member's bill regarding an exit tax in the dividend withholding tax by way of a well-motivated letter.

Today, the Dutch Supreme Court issued two rulings regarding interest deductions on debts in a private equity funded acquisition structure.

Today, the Dutch government published updated decrees on Transfer Pricing (TP) and on the attribution of profits to a permanent establishment (PE).

Yesterday, the Dutch House of Representatives passed a bill to defer the moment employee stock options are taxed. Under the new rules, stock options are taxed when the underlying shares become tradable.

Recently, a District Court ruled on the application of art. 20a CIT Act in case of unrealized losses. The decision is relevant for M&A transactions involving a target company with unrealized losses.

On 20 May 2022, the Dutch Ministry of Finance published its Spring Memorandum (Voorjaarsnota) containing i.a. the following tax revenue-generating proposals for 2023.

On 11 May 2022, the European Commission published a proposal for a new Council Directive that aims to encourage businesses to attract equity funding instead of debt.