News

On 14 April 2025, the Dutch Tax Authorities published a Knowledge Group opinion on the recognition of negative wage income due to the triggering of a bad leaver clause. The Knowledge Group holds the view that a capital loss arising…

On April 14, 2025, the Netherlands and Germany announced an amendment to their tax treaty aimed at providing more flexibility for cross-border workers who work from home. This adjustment allows cross-border workers to work from home for up to 34…

Introduction Valuations play a crucial role in the realm of taxation, enabling tax authorities, companies and individuals to determine the value of a company, an asset or a liability. Valuations can be performed for various taxation purposes, including for corporate…

Recently, the Advocate-General (“AG”) De la Tour of the European Court of Justice provided his opinion in the Arcomet case (C-726/23) on the treatment of transfer pricing adjustments for VAT purposes and the required evidence to substantiate VAT deductions. In…

On Friday, 5 April, the Court of Justice of the European Union (CJEU) answered the preliminary questions in the case of Nordcurrent Group UAB (Nordcurrent) (C-228/24). The questions concerned the relationship between the application of the participation exemption and the…

On 21 March 2025, the Dutch Supreme Court ruled in favor of a taxpayer claiming a deduction under the Dutch liquidation loss regime. This was despite the fact that the liquidated Irish subsidiary had (or could have) previously transferred losses…

Atlas, part of Svalner Atlas Group, is pleased to announce its merger with STP Tax, a leading Dutch tax advisory and compliance firm. This strategic move represents a significant milestone in uniting the strengths of both firms, reinforcing its commitment…

The Dutch government is working on a tax reform that will allow startups to reward their employees more favourably with shares or stock options. This decision follows intense lobbying from the tech sector and is currently being further developed in…

The Dutch Ministry of Finance has published its tax treaty negotiation agenda for 2025, providing insights into recently finalized, ongoing, and upcoming treaty negotiations. This annual update serves to inform Parliament at an early stage and invites businesses and stakeholders…

Svalner Atlas Group is on an expansion journey to become one of the leading independent tax and transaction advisory firms in Northern Europe. As a step on this journey, the group now join forces with KWC AS in Norway. Based…

Summary The State Secretary for Finance has informed the Lower House of the Dutch Parliament on the findings of the investigation into the lucrative interest regime. The key takeaway is that the current regime, which governs the taxation of for…